https://www.taxtmi.com/caselaws?id=243528 The High Court upheld the Tribunal's decision to disallow the appellant's Section 80IB claim due to the non-submission of Form 10CCB during the assessment proceedings. The Court emphasized the importance of procedural compliance and ruled that the appellant had not provided sufficient justification for the delayed submission of the mandatory form. The appeal was dismissed, reinforcing the procedural requirements for claiming deductions under the Income Tax Act. en-us Tue, 07 Jan 2014 00:00:00 +0530 Fri, 20 Feb 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243528 The High Court upheld the Tribunal's decision to disallow the appellant's Section 80IB claim due to the non-submission of Form 10CCB during the assessment proceedings. The Court emphasized the importance of procedural compliance and ruled that the appellant had not provided sufficient justification for the delayed submission of the mandatory form. The appeal was dismissed, reinforcing the procedural requirements for claiming deductions under the Income Tax Act. Case-Laws Income Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243528