No Disallowance of Deduction u/s 80-IA(7) solely on Failure to Digitally File Audit Report: Delhi HC [Read Order]
The court noted that the substantive requirement of providing the audit report to the assessing officer was met
By Manu Sharma - On August 21, 2024 4:01 pm - 2 mins read
The Delhi High Court has ruled that a deduction under Section 80-IA(7) of the Income Tax Act cannot be denied solely because the assessee failed to digitally file an audit report. In the case, the petitioner filed a Return of Income for AY 2013-14 on September 30, 2013, claiming deductions under Section 80-IA(4)(iv)(a) of the…
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