https://www.taxtmi.com/caselaws?id=419922 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, dismissing the Revenue's appeal. The Assessee's claim of deduction u/s.80IA made during assessment proceedings was allowed, emphasizing that filing the original return within the due date sufficed for subsequent claims. The Tribunal highlighted the importance of adhering to statutory provisions in interpreting eligibility criteria for deductions under the Income Tax Act, affirming the allowance of the Assessee's claim. en-us Fri, 04 Mar 2022 00:00:00 +0530 Mon, 08 Aug 2022 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419922 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, dismissing the Revenue's appeal. The Assessee's claim of deduction u/s.80IA made during assessment proceedings was allowed, emphasizing that filing the original return within the due date sufficed for subsequent claims. The Tribunal highlighted the importance of adhering to statutory provisions in interpreting eligibility criteria for deductions under the Income Tax Act, affirming the allowance of the Assessee's claim. Case-Laws Income Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419922