https://www.taxtmi.com/caselaws?id=325722 The appeal was partly allowed for statistical purposes. The issue regarding disallowance under section 40(a)(ia) was remitted back to the Assessing Officer for verification, with instructions to disallow only outstanding amounts. However, the disallowance under section 10B was upheld due to the belated filing of the return, following the precedent that timely filing is mandatory for claiming deductions under section 10B. The order was pronounced on 31.12.2015. en-us Thu, 31 Dec 2015 00:00:00 +0530 Mon, 28 Mar 2016 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325722 The appeal was partly allowed for statistical purposes. The issue regarding disallowance under section 40(a)(ia) was remitted back to the Assessing Officer for verification, with instructions to disallow only outstanding amounts. However, the disallowance under section 10B was upheld due to the belated filing of the return, following the precedent that timely filing is mandatory for claiming deductions under section 10B. The order was pronounced on 31.12.2015. Case-Laws Income Tax Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325722