https://www.taxtmi.com/caselaws?id=208561 The ITAT dismissed the revenue's appeal, affirming the CIT(A)'s decision that the assessee is entitled to the deduction under section 80-IB of the Income-tax Act, 1961. The ITAT emphasized that the procedural error of not filing a revised return should not lead to the denial of a legitimate deduction when all conditions for the deduction are met. The ITAT highlighted the Assessing Officer's duty to ensure correct income assessment and proper tax collection, in accordance with CBDT guidelines. The appeal by the revenue was dismissed, and the addition to the total income of the assessee was deleted. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 20 Jan 2012 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208561 The ITAT dismissed the revenue's appeal, affirming the CIT(A)'s decision that the assessee is entitled to the deduction under section 80-IB of the Income-tax Act, 1961. The ITAT emphasized that the procedural error of not filing a revised return should not lead to the denial of a legitimate deduction when all conditions for the deduction are met. The ITAT highlighted the Assessing Officer's duty to ensure correct income assessment and proper tax collection, in accordance with CBDT guidelines. The appeal by the revenue was dismissed, and the addition to the total income of the assessee was deleted. Case-Laws Income Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208561