https://www.taxtmi.com/caselaws?id=417783 The Tribunal allowed the appeals filed by the assessee, directing the Assessing Officer to allow the deductions claimed under section 80IA for the assessment years 2010-11 and 2012-13. The Tribunal held that the assessee had complied with the provisions of section 80IA by filing the audit report during the assessment proceedings and rectifying the deduction claim. The disallowance by the Assessing Officer was deemed unjustified, and the judgment was specific to the case without setting a precedent for other assessment years. The order was pronounced on 24/01/2022. en-us Mon, 24 Jan 2022 00:00:00 +0530 Tue, 01 Feb 2022 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417783 The Tribunal allowed the appeals filed by the assessee, directing the Assessing Officer to allow the deductions claimed under section 80IA for the assessment years 2010-11 and 2012-13. The Tribunal held that the assessee had complied with the provisions of section 80IA by filing the audit report during the assessment proceedings and rectifying the deduction claim. The disallowance by the Assessing Officer was deemed unjustified, and the judgment was specific to the case without setting a precedent for other assessment years. The order was pronounced on 24/01/2022. Case-Laws Income Tax Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417783