https://www.taxtmi.com/caselaws?id=384940 The High Court allowed the Assessee's appeal against the ITAT order for AY 2009-10, granting the benefit of Section 80IA. The Court emphasized the admissibility of revised deduction claims under Section 80IA and the requirement of audited reports for such claims. It held that the ITAT could admit deduction claims through revised returns, ruling in favor of the Assessee. en-us Wed, 07 Aug 2019 00:00:00 +0530 Mon, 26 Aug 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384940 The High Court allowed the Assessee's appeal against the ITAT order for AY 2009-10, granting the benefit of Section 80IA. The Court emphasized the admissibility of revised deduction claims under Section 80IA and the requirement of audited reports for such claims. It held that the ITAT could admit deduction claims through revised returns, ruling in favor of the Assessee. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384940