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Requirement Of Audit Report For Purpose Of S. 80IA (7) Is Directory And Not Mandatory, Can Be Filed At Appellate Stage: Madras HC

Direct Tax

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By Mariya Paliwala
Madras HC

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The Madras High court has held that the requirement of an audit report for the purpose of Section 80IA(7) of the Income Tax Act, 1962 is directory and not mandatory. The bench of Dr Justice G. Jayachandran and Justice Shamim Ahmed has observed that the right to file an audit report at the appellate stage…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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