https://www.taxtmi.com/caselaws?id=332731 The Tribunal upheld the CIT(A)'s decision, ruling that the disallowance of the deduction under section 80IB(10) for late filing was beyond the scope of adjustments under section 143(1) of the Income Tax Act. The Tribunal dismissed the Revenue's appeal for the assessment year 2012-13, emphasizing that the deduction should not be denied solely due to filing beyond the initial deadline but within the extended period allowed under section 139(4). en-us Wed, 10 Aug 2016 00:00:00 +0530 Sat, 24 Sep 2016 09:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332731 The Tribunal upheld the CIT(A)'s decision, ruling that the disallowance of the deduction under section 80IB(10) for late filing was beyond the scope of adjustments under section 143(1) of the Income Tax Act. The Tribunal dismissed the Revenue's appeal for the assessment year 2012-13, emphasizing that the deduction should not be denied solely due to filing beyond the initial deadline but within the extended period allowed under section 139(4). Case-Laws Income Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332731