Aakash Bhardwaj vs AO Circle-1
Parties Involved
Facts Summary
The assessee is engaged in the business of providing industrial manpower to his clients and had filed its return for A.Y. 2024-25 on 07.11.2024. Subsequently, the assessee revised its return on 15.01.2025, declaring income of Rs. 25,41,180/-, wherein deduction u/s 80JJAA of Rs. 64,92,387/- was claimed. The return was processed u/s 143(1) by the CPC wherein the claim of deduction u/s 80JJAA was disallowed on the ground that the mandatory audit report in Form 10DA was not filed along with the original return.…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of deduction claimed u/s 80JJAA of the Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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