ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

254 ITR 61 (Punj. & Har.) (FB), it was further held that filing of audit report under section 32AB (1)/(5) along with return is not mandatory. 9. In the present case, since the assessee has also submitted the required audit report in form 10CCB to claim deduction u/s 35AD before completion of the assessment and hence a liberal construction

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

254 ITR 61 (Punj. & Har.) (FB), it was further held\nthat filing of audit report under section 32AB (1)/(5) along with return is not\nmandatory.\n9. In the present case, since the assessee has also submitted the required\naudit report in form 10CCB to claim deduction u/s 35AD before completion of\nthe assessment and hence a liberal construction