https://www.taxtmi.com/caselaws?id=200732 The Tribunal allowed the appeals filed by the assessee for Assessment Years 2003-04 and 2004-05, as the assessee fulfilled the requirement of filing the audit report during reassessment proceedings under sec. 147. This led to the deletion of the disallowance of the claim under sec. 80-IB. Challenges to the validity of proceedings under sec. 147 and the assessment were considered unnecessary given the favorable decision on the main issue. en-us Fri, 25 Nov 2011 00:00:00 +0530 Thu, 19 Apr 2018 12:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200732 The Tribunal allowed the appeals filed by the assessee for Assessment Years 2003-04 and 2004-05, as the assessee fulfilled the requirement of filing the audit report during reassessment proceedings under sec. 147. This led to the deletion of the disallowance of the claim under sec. 80-IB. Challenges to the validity of proceedings under sec. 147 and the assessment were considered unnecessary given the favorable decision on the main issue. Case-Laws Income Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200732