https://www.taxtmi.com/caselaws?id=280747 The High Court of Delhi dismissed the Revenue's appeals regarding the disallowance of the assessee's claim for deduction under Section 80IB for assessment years 2003-04 and 2004-05. The Court upheld the Tribunal's decision that the audit report filed during reassessment proceedings satisfied the requirement for claiming the deduction under Section 80IB. The Court found no substantial question of law and directed the Assessing Officer to modify the assessment order accordingly. en-us Tue, 19 Mar 2013 00:00:00 +0530 Mon, 20 May 2019 15:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280747 The High Court of Delhi dismissed the Revenue's appeals regarding the disallowance of the assessee's claim for deduction under Section 80IB for assessment years 2003-04 and 2004-05. The Court upheld the Tribunal's decision that the audit report filed during reassessment proceedings satisfied the requirement for claiming the deduction under Section 80IB. The Court found no substantial question of law and directed the Assessing Officer to modify the assessment order accordingly. Case-Laws Income Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280747