https://www.taxtmi.com/caselaws?id=283030 The Tribunal upheld the ld.CIT(A)'s decision to allow the deduction under section 80IB, emphasizing that the submission of the audit report during the assessment proceedings was sufficient, as per the interpretation of the law and relevant judicial precedents. The Tribunal dismissed the Revenue's appeal, affirming the decision of the ld.CIT(A), and consequently, both the Revenue's appeal and the assessee's Cross Objection were dismissed. en-us Thu, 09 Mar 2017 00:00:00 +0530 Wed, 04 Sep 2019 13:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283030 The Tribunal upheld the ld.CIT(A)'s decision to allow the deduction under section 80IB, emphasizing that the submission of the audit report during the assessment proceedings was sufficient, as per the interpretation of the law and relevant judicial precedents. The Tribunal dismissed the Revenue's appeal, affirming the decision of the ld.CIT(A), and consequently, both the Revenue's appeal and the assessee's Cross Objection were dismissed. Case-Laws Income Tax Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283030