https://www.taxtmi.com/caselaws?id=283035 The High Court dismissed the Revenue's appeal challenging the deletion of disallowance under Section 80IA of the Income Tax Act. The Court upheld the decision that the assessee had indeed filed the required audit report in Form 10CCB during the assessment proceedings, leading to the deletion of the disallowance by the Assessing Officer. The Court emphasized the importance of complying with procedural requirements for claiming deductions under the Act and highlighted consistent judicial interpretation across jurisdictions regarding the necessity of meeting such formalities within specified timelines. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 04 Sep 2019 13:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283035 The High Court dismissed the Revenue's appeal challenging the deletion of disallowance under Section 80IA of the Income Tax Act. The Court upheld the decision that the assessee had indeed filed the required audit report in Form 10CCB during the assessment proceedings, leading to the deletion of the disallowance by the Assessing Officer. The Court emphasized the importance of complying with procedural requirements for claiming deductions under the Act and highlighted consistent judicial interpretation across jurisdictions regarding the necessity of meeting such formalities within specified timelines. Case-Laws Income Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283035