https://www.taxtmi.com/caselaws?id=395018 The ITAT allowed the appeal of the assessee, granting deductions under Section 80IC for both the non-filing of Form No. 10CCB and the substantial expansion of the unit. The ITAT held that the audit report submission with the return is not mandatory and can be submitted during assessment proceedings. Additionally, the ITAT ruled that the assessee was entitled to claim 100% deduction for substantial expansion for five years within the 10-year period, based on legal precedents and provisions cited during the proceedings. en-us Fri, 28 Feb 2020 00:00:00 +0530 Sat, 02 May 2020 11:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395018 The ITAT allowed the appeal of the assessee, granting deductions under Section 80IC for both the non-filing of Form No. 10CCB and the substantial expansion of the unit. The ITAT held that the audit report submission with the return is not mandatory and can be submitted during assessment proceedings. Additionally, the ITAT ruled that the assessee was entitled to claim 100% deduction for substantial expansion for five years within the 10-year period, based on legal precedents and provisions cited during the proceedings. Case-Laws Income Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395018