In the result, the revenue appeals in ITA Nos
Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
iv) Section 801A(7) of the IT Act provides The audit under Companies Act, 2013, Tax as under: Audit u/s 44AB and audit under section 801A was duly carried out and copies of the audit report was duly submitted to the AO during the assessment. Claim u/s 35AD duly made in return, quantification also made in Audit Report u/s 44AB