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.
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