https://www.taxtmi.com/caselaws?id=348091 The Tribunal upheld the Commissioner of Income Tax's jurisdiction under Section 263, citing the Assessing Officer's failure to adequately examine the deduction claim under Section 80IC. The Tribunal also validated the assessment order under Section 143(3) and emphasized the importance of filing the audit report in Form No. 10CCB for claiming deductions. The appeal was dismissed, affirming the errors in the assessment order and the necessity of proper examination of deduction claims. en-us Fri, 15 Sep 2017 00:00:00 +0530 Fri, 15 Sep 2017 23:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348091 The Tribunal upheld the Commissioner of Income Tax's jurisdiction under Section 263, citing the Assessing Officer's failure to adequately examine the deduction claim under Section 80IC. The Tribunal also validated the assessment order under Section 143(3) and emphasized the importance of filing the audit report in Form No. 10CCB for claiming deductions. The appeal was dismissed, affirming the errors in the assessment order and the necessity of proper examination of deduction claims. Case-Laws Income Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348091