https://www.taxtmi.com/caselaws?id=422592 The ITAT allowed the assessee's appeal for statistical purposes, directing the AO to re-examine the quantum of deductions and the actual profit, considering the procedural aspects of filing Form No. 10CCB. The decision emphasized that procedural lapses should not bar legitimate claims if the substantive requirements are met within the stipulated time frame. en-us Fri, 13 May 2022 00:00:00 +0530 Thu, 19 May 2022 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422592 The ITAT allowed the assessee's appeal for statistical purposes, directing the AO to re-examine the quantum of deductions and the actual profit, considering the procedural aspects of filing Form No. 10CCB. The decision emphasized that procedural lapses should not bar legitimate claims if the substantive requirements are met within the stipulated time frame. Case-Laws Income Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422592