Held, allowing the appeal, that the assessee had correlated and reconciled the entire figure and it seemed that the entire reconciliation matched the amount declared in form 56F. Claim is allowed. (AY.2011-12)
Toppan Merrill Technology Services P. Ltd. v. Dy. CIT (2024)112 ITR 32 (SN)(Chennai)(Trib)
S. 10A : Free trade zone-Reconciled entire figure and entire reconciliation matched amount declared in Form 56F-Claim is directed to be allowed. [Form No 56F]