https://www.taxtmi.com/caselaws?id=346172 The ITAT Delhi ruled in favor of the appellant, allowing the appeal and directing the allowance of the deduction u/s 80IA. The judgment emphasized that technical delays in e-filing processes should not penalize the assessee, highlighting the importance of considering the actual filing date in determining the validity of deductions claimed by taxpayers. en-us Thu, 27 Apr 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346172 The ITAT Delhi ruled in favor of the appellant, allowing the appeal and directing the allowance of the deduction u/s 80IA. The judgment emphasized that technical delays in e-filing processes should not penalize the assessee, highlighting the importance of considering the actual filing date in determining the validity of deductions claimed by taxpayers. Case-Laws Income Tax Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346172