https://www.taxtmi.com/caselaws?id=326531 The Tribunal dismissed the appeal challenging the disallowance of a deduction under section 80IB(10) of the Income Tax Act for the assessment year 2008-09. The denial was based on the non-filing of the mandatory audit report in Form No. 10CCB, as required by statutory provisions. The Tribunal emphasized the importance of complying with legal requirements, specifically stressing the necessity of submitting the audit report to claim deductions. The failure to meet this condition led to the affirmation of the disallowance, highlighting the significance of adhering to statutory conditions for availing tax benefits. en-us Wed, 02 Mar 2016 00:00:00 +0530 Mon, 18 Apr 2016 08:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326531 The Tribunal dismissed the appeal challenging the disallowance of a deduction under section 80IB(10) of the Income Tax Act for the assessment year 2008-09. The denial was based on the non-filing of the mandatory audit report in Form No. 10CCB, as required by statutory provisions. The Tribunal emphasized the importance of complying with legal requirements, specifically stressing the necessity of submitting the audit report to claim deductions. The failure to meet this condition led to the affirmation of the disallowance, highlighting the significance of adhering to statutory conditions for availing tax benefits. Case-Laws Income Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326531