{"id":31895,"date":"2023-01-08T19:06:23","date_gmt":"2023-01-08T13:36:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/satish-cold-storage-v-dy-cit-2022-197-itd-41-97-itr-601-luck-trib\/"},"modified":"2023-01-08T19:06:23","modified_gmt":"2023-01-08T13:36:23","slug":"satish-cold-storage-v-dy-cit-2022-197-itd-41-97-itr-601-luck-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satish-cold-storage-v-dy-cit-2022-197-itd-41-97-itr-601-luck-trib\/","title":{"rendered":"Satish Cold Storage v. Dy.CIT ( 2022) 197 ITD 41 \/ 97 ITR 601 (Luck. )( Trib)"},"content":{"rendered":"<p>The assessee has not filed the Form No 10CCB along with the return .CPC rejected the claim u\/s 80IB of the Act\u00a0 and intimation was passed u\/s 143(1) of the Act . The Assessee uploaded the\u00a0 Form No 10CCB after receipt of intimation u\/s 143(1) of the Act . The assessee also\u00a0 moved an application u\/s 154 of the\u00a0 Act to allow the claim u\/s 80IB of the Act . The application was rejected by the Assessing Officer and which was affirmed by the CIT(A). On appeal the Tribunal directed the Assessing Officer to allow the claim u\/s 80IB of the Act . Tribunal referred the Circular of CBDT No 689 1994 \u00a0dt. 24 -8 -1994 \u00a0(1994) ITR 75 ( St ) \u00a0AY.2017 -18 , 2018 -19 \u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB: Industrial undertakings \u2013 Form No 10CCB was uploaded on receipt of intimation &#8211;  Assessing Officer is directed to allow the rectification applied by the assessee and allow the claim. [ S. 143(1), 154 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31895","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ir","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31895"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31895\/revisions"}],"predecessor-version":[{"id":31896,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31895\/revisions\/31896"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}