{"id":3982,"date":"2019-02-17T14:13:10","date_gmt":"2019-02-17T14:13:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-celerity-power-llp-2019-174-itd-433-197-ttj-45-mumtribwww-itatonline-org\/"},"modified":"2019-06-09T09:34:18","modified_gmt":"2019-06-09T09:34:18","slug":"acit-v-celerity-power-llp-2019-174-itd-433-197-ttj-45-mumtribwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-celerity-power-llp-2019-174-itd-433-197-ttj-45-mumtribwww-itatonline-org\/","title":{"rendered":"ACIT v. Celerity Power LLP( 2019) 174 ITD 433 \/197 TTJ 45\/174 DTR 68 ( Mum)(Trib),www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; filing of an audit report is procedural and directory in nature. It can also be filed \u00a0before Appellate Authority ,CIT(A) has rightly admitted the Audit report filed by the assessee during the course of the appellate proceedings \u00a0and allowing the claim u\/s 80IA of the Act <strong>. \u00a0<\/strong>( ITA No. 3637\/Mum\/2015 &amp; C.O No.2\/Mum\/2016, dt. 16.11.2018)(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA :Industrial undertakings \u2013 Audit report- Filing of an audit report is procedural and directory in nature- It can also be filed  before Appellate Authority .[Form No 10CCB ]<\/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":[1],"tags":[],"class_list":["post-3982","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3982","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=3982"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3982\/revisions"}],"predecessor-version":[{"id":5662,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3982\/revisions\/5662"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}