Submission of Audit Report along with Income Tax Return is not Mandatory: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Cochin bench has held that the provision regarding the filing of audit report along with the return of income is only directory and not mandatory under the Income Tax Act, 1961. The return originally filed by the assessee was revised for claiming deduction u/s 10A of the Income Tax […]

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