Held that the assessee filed the audit report in Form No. 56F during the assessment proceedings, benefit of exemption under s. 10AA cannot be denied merely on account of delay in furnishing the same (AY. 2017-18)
Ganpati Gems & Jewellers v. ACIT (2025) 236 TTJ 100 (Jaipur) Trib)
S. 10AA: Special Economic Zones-Non-submission of audit report along with return-Audit report was filed during assessment proceedings]-Exemption cannot be denied merely on account of delay in furnishing the audit report.[Form No 56F]
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