CIT v. Fortuna Foundation Engineers & Consultants (P.) Ltd.
81 Taxmann.com 189High Court2017#5406 most cited
What is CIT v. Fortuna Foundation Engineers & Consultants (P.) Ltd. authority for?
The requirement to file an audit report in Form 10CCB before the due date for claiming deductions under Section 80-IB(11A) is directory, not mandatory. Therefore, a claim for deduction cannot be denied solely because the report was not uploaded on or before the due date for furnishing the audit report.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.
Also referred to as
CIT v. Fortuna Foundation Engineers & Consultants (P.) Ltd. · section 80IA(7) · section 80IB(11A) · Form 10CCB · audit report · due date · directory requirement · deduction claim · income tax act
Sections most often in play
Issues it is cited on
Judgments citing CIT v. Fortuna Foundation Engineers & Consultants (P.) Ltd.
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