https://www.taxtmi.com/caselaws?id=283033 The Court dismissed the Tax Appeal, upholding the Tribunal's decision to allow the deduction under section 80IB despite the delayed submission of the audit report. The judgment emphasized compliance with filing requirements during assessment and recognized exceptions for filing reports at the appellate stage under valid reasons. en-us Wed, 13 Sep 2017 00:00:00 +0530 Wed, 04 Sep 2019 13:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283033 The Court dismissed the Tax Appeal, upholding the Tribunal's decision to allow the deduction under section 80IB despite the delayed submission of the audit report. The judgment emphasized compliance with filing requirements during assessment and recognized exceptions for filing reports at the appellate stage under valid reasons. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283033