Section 80JJAA Deduction Remanded Due to Portal Glitch in Form 10DA

Advertisement DCIT Vs Ansec Human Resource Services Limited (ITAT Pune) 80JJAA Deduction Can’t Be Denied for Portal Glitches Alone: ITAT Pune Sends Form 10DA Issue Back for Verification Pune ‘ITAT allowed the Revenue’s appeal for statistical purposes and restored the issue of deduction u/s 80JJAA to the file of the AO for limited verification. The Assessee, engaged in security and manpower services, had claimed deduction of ₹2.07 crore u/s 80JJAA. The AO disallowed the claim on the ground that Form 10DA was incomplete on the e-filing portal, holding that the Assessee had sufficient ...