https://www.taxtmi.com/caselaws?id=425390 The Tribunal directed the Assessing Officer to examine the timely electronic filing of the audit report in Form 10CCB to determine the allowance of the deduction claimed under Section 80IA(4)(v). The Tribunal allowed the appeal for statistical purposes, instructing verification of the audit report filing. The Tribunal dismissed the grounds related to the disallowance under Section 14A. en-us Tue, 19 Jul 2022 00:00:00 +0530 Fri, 22 Jul 2022 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425390 The Tribunal directed the Assessing Officer to examine the timely electronic filing of the audit report in Form 10CCB to determine the allowance of the deduction claimed under Section 80IA(4)(v). The Tribunal allowed the appeal for statistical purposes, instructing verification of the audit report filing. The Tribunal dismissed the grounds related to the disallowance under Section 14A. Case-Laws Income Tax Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425390