In the result, the appeal of Revenue in ITA
Bench: Shri Rama Kanta Panda & Shri Laliet Kumar
92E, 74[section 115JB 75[, section 115JC] or section 115VW] 76[or to give a notice under clause (a) of sub-section (2) of section 11] of the Act, he shall furnish the same electronically.] 20. The Rule 18BBB provides as under : [Form of audit report for claiming deduction under section