https://www.taxtmi.com/caselaws?id=121400 The Tribunal allowed the appeal for statistical purposes, directing the CIT to verify the timely filing of Form No. III with the Registrar of Companies. If the form was filed within the due period, the assessee's claim under section 10A should be accepted. Additionally, the Tribunal permitted the assessee to make an alternative claim under section 80HHE during the fresh proceedings. en-us Wed, 27 May 2009 00:00:00 +0530 Mon, 30 Jul 2012 14:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121400 The Tribunal allowed the appeal for statistical purposes, directing the CIT to verify the timely filing of Form No. III with the Registrar of Companies. If the form was filed within the due period, the assessee's claim under section 10A should be accepted. Additionally, the Tribunal permitted the assessee to make an alternative claim under section 80HHE during the fresh proceedings. Case-Laws Income Tax Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121400