Failure to file Form no. 10CCB along with Return of Income: ITAT upholds disallowance of deduction u/s 80IC [Read Order]

By Aparna. M - On January 21, 2024 3:01 pm - 2 mins read
ITAT - ITAT Chennai - ITAT upholds disallowance of Deduction - Income tax - Return of income - Failure to file Form - Disallowance of Deduction - TAXSCAN

The Income Tax Appellate Tribunal ( ITAT ), Chennai while upheld the disallowance of deduction claimed under Section 80IC of the Income Tax Act, 1961 held that the assessee failed to file Form No.10CCB along with the Return of Income. The assessee, TVS Srichakra Limited, has filed its return of income for the assessment year…

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