Filing Of Audit Report In Form 10CCB Before Due Date As Per Sec 139(1) Is Only Directory And Not Mandatory: New Delhi ITAT
While holding that filing of audit report in Form 10CCB before the due date for filing of return of income u/s 139(1) of the Income Tax Act, 1961 is only directory and not mandatory for the year under...
Tamil Nadu Jayant Patel Challa Nagendra Prasad Mayank Agarwal Multitaxes Systems Karnataka High Court
Source: livelaw.in