https://www.taxtmi.com/caselaws?id=402448 The tribunal upheld the adjustments made under section 143(1) concerning communication service and denied the deduction under section 80IB(11A) due to a delay in filing the audit report. The tribunal concluded that the communication was effectively sent, rejecting the assessee's claims of improper service. Additionally, it held that the Deputy Commissioner of Income Tax acted within his jurisdiction in disallowing the deduction, emphasizing the mandatory nature of filing the report within the due date. The appeal was dismissed, affirming the orders on 23/10/2020. en-us Fri, 23 Oct 2020 00:00:00 +0530 Sat, 02 Jan 2021 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402448 The tribunal upheld the adjustments made under section 143(1) concerning communication service and denied the deduction under section 80IB(11A) due to a delay in filing the audit report. The tribunal concluded that the communication was effectively sent, rejecting the assessee's claims of improper service. Additionally, it held that the Deputy Commissioner of Income Tax acted within his jurisdiction in disallowing the deduction, emphasizing the mandatory nature of filing the report within the due date. The appeal was dismissed, affirming the orders on 23/10/2020. Case-Laws Income Tax Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402448