https://www.taxtmi.com/caselaws?id=383858 The Tribunal upheld the decisions of the Assessing Officer (A.O.) and the Commissioner of Income Tax (Appeals) [CIT(A)], denying the deduction under section 80IB(10) on the undisclosed receipts totaling Rs. 1.81 crores. The undisclosed income was classified as income from other sources due to the lack of necessary details linking the receipts to eligible projects, and the assessees failed to prove compliance with the provisions voluntarily. The Tribunal concluded that the assessees did not provide sufficient evidence to support their claim, resulting in the dismissal of their appeals. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 31 Jul 2019 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383858 The Tribunal upheld the decisions of the Assessing Officer (A.O.) and the Commissioner of Income Tax (Appeals) [CIT(A)], denying the deduction under section 80IB(10) on the undisclosed receipts totaling Rs. 1.81 crores. The undisclosed income was classified as income from other sources due to the lack of necessary details linking the receipts to eligible projects, and the assessees failed to prove compliance with the provisions voluntarily. The Tribunal concluded that the assessees did not provide sufficient evidence to support their claim, resulting in the dismissal of their appeals. Case-Laws Income Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383858