https://www.taxtmi.com/caselaws?id=425732 The audit report in Form 10CCB for deduction under section 80IB was treated as a procedural requirement, so filing it during reassessment and again before the appellate authority was sufficient compliance and did not defeat the claim. Registration as a small-scale industrial undertaking was not a separate mandatory precondition; the relevant requirement was satisfaction of the statutory test under the Industries (Development and Regulation) Act, 1951, and a later registration certificate supported that position. The deduction under section 80IB was therefore upheld. en-us Thu, 09 Jun 2022 00:00:00 +0530 Sat, 30 Jul 2022 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425732 The audit report in Form 10CCB for deduction under section 80IB was treated as a procedural requirement, so filing it during reassessment and again before the appellate authority was sufficient compliance and did not defeat the claim. Registration as a small-scale industrial undertaking was not a separate mandatory precondition; the relevant requirement was satisfaction of the statutory test under the Industries (Development and Regulation) Act, 1951, and a later registration certificate supported that position. The deduction under section 80IB was therefore upheld. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425732