https://www.taxtmi.com/caselaws?id=373529 The Tribunal upheld the CIT(A)'s decision, allowing the deduction under section 80IB (10) for the partnership firm in the construction business. It was ruled that Form No. 10CCB could be filed during assessment proceedings, citing precedent cases. The Revenue's appeal was dismissed, and the assessee's cross objection was deemed infructuous. The decision was finalized on January 11, 2019, with no modifications or reversals by the High Court. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 15 Jan 2019 12:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373529 The Tribunal upheld the CIT(A)'s decision, allowing the deduction under section 80IB (10) for the partnership firm in the construction business. It was ruled that Form No. 10CCB could be filed during assessment proceedings, citing precedent cases. The Revenue's appeal was dismissed, and the assessee's cross objection was deemed infructuous. The decision was finalized on January 11, 2019, with no modifications or reversals by the High Court. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373529