https://www.taxtmi.com/caselaws?id=283034 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal and affirming the assessee's entitlement to deduction under section 80IB of the Income Tax Act. The Court emphasized that the procedural requirement of filing audited accounts in the prescribed format was fulfilled during reassessment proceedings, leading to the rejection of the Revenue's arguments and the dismissal of the Tax Appeal. en-us Tue, 27 Feb 2018 00:00:00 +0530 Wed, 04 Sep 2019 13:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283034 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal and affirming the assessee's entitlement to deduction under section 80IB of the Income Tax Act. The Court emphasized that the procedural requirement of filing audited accounts in the prescribed format was fulfilled during reassessment proceedings, leading to the rejection of the Revenue's arguments and the dismissal of the Tax Appeal. Case-Laws Income Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283034