https://www.taxtmi.com/caselaws?id=257414 The Tribunal dismissed the revenue's appeals and allowed the assessee's appeals for statistical purposes, remanding several issues to the AO for re-examination. The Tribunal upheld the CIT(A)'s decisions on the enhanced deduction under Section 80IB and the re-computation of deductions related to disallowed cash payments. The Tribunal emphasized the directory nature of the audit report filing requirement and the eligibility of enhanced deductions linked to increased profits from eligible projects. en-us Wed, 18 Feb 2015 00:00:00 +0530 Thu, 12 Mar 2015 07:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257414 The Tribunal dismissed the revenue's appeals and allowed the assessee's appeals for statistical purposes, remanding several issues to the AO for re-examination. The Tribunal upheld the CIT(A)'s decisions on the enhanced deduction under Section 80IB and the re-computation of deductions related to disallowed cash payments. The Tribunal emphasized the directory nature of the audit report filing requirement and the eligibility of enhanced deductions linked to increased profits from eligible projects. Case-Laws Income Tax Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257414