non filing of Form 56 F
This query is : Resolved
03 January 2008
The assessee has not filed form no 56 F along with return of income to claim deduction u/s 10A of I T Act 1961. The deduction was disallowed by ITO . What should we do next in order to claim this deduction
13 March 2010
Nilesh Shah Replies:
Though your query is old I am still replying.
The assessee can take shelter of the decision of Delhi High Court in the case of :
Commissioner of Income-tax v. WEB Commerce (India) P. Ltd.
[2009] 318 ITR 0135
12-12-2008
Export business--Free trade zone--Exemption--Provisions of section 10B(5) identical with provisions of section 80-IA(7) and section 80HHB(3)(ia)--Filing of audit report along with return--Directory--Report can be filed before assessment--Income-tax Act, 1961, ss. 10A, 10B(5), 80HHB(3)(ia), 80-IA, 80J(6A).
Though your query is old I am still replying.
The assessee can take shelter of the decision of Delhi High Court in the case of :
Commissioner of Income-tax v. WEB Commerce (India) P. Ltd.
[2009] 318 ITR 0135
12-12-2008
Export business--Free trade zone--Exemption--Provisions of section 10B(5) identical with provisions of section 80-IA(7) and section 80HHB(3)(ia)--Filing of audit report along with return--Directory--Report can be filed before assessment--Income-tax Act, 1961, ss. 10A, 10B(5), 80HHB(3)(ia), 80-IA, 80J(6A).
11 May 2012
The query has been answered. Accordingly closed.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Eway bill for machinery reparing
- Building and other construction workers welfare cess act 1996
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Bank Accounts in Balance Sheet for ITR 3
- Gift of mutual fund units to daughter
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Form 10BD Filling
- Are Customised Caps the Smartest Way to Promote Your Brand?
- Capital gain of property recd from partnership firm
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
