https://www.taxtmi.com/caselaws?id=421740 Deduction under section 10AA could not be denied solely because Form 56F was not furnished electronically with the return, where the report had been filed in physical form before completion of assessment. The Tribunal read Rule 12(2) as making electronic filing applicable to section 10AA only from 1 April 2014, so it did not govern assessment year 2013-14. On that basis, physical filing before assessment was treated as sufficient compliance, and denial of the deduction on the electronic-filing requirement alone was unsustainable. en-us Thu, 28 Apr 2022 00:00:00 +0530 Sat, 30 Apr 2022 08:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421740 Deduction under section 10AA could not be denied solely because Form 56F was not furnished electronically with the return, where the report had been filed in physical form before completion of assessment. The Tribunal read Rule 12(2) as making electronic filing applicable to section 10AA only from 1 April 2014, so it did not govern assessment year 2013-14. On that basis, physical filing before assessment was treated as sufficient compliance, and denial of the deduction on the electronic-filing requirement alone was unsustainable. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421740