https://www.taxtmi.com/caselaws?id=425880 The Tribunal partially allowed the appeal regarding the non-granting of deduction under section 80IA of the Income-tax Act, remitting the issue of Form 10CCB filing for further consideration. The Tribunal emphasized the mandatory nature of filing Form 10CCB for claiming the deduction and clarified the impact of filing a revised return. The appeal was allowed for statistical purposes, with additional grounds raised by the assessee being dismissed as infructuous. en-us Wed, 06 Jul 2022 00:00:00 +0530 Wed, 03 Aug 2022 08:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425880 The Tribunal partially allowed the appeal regarding the non-granting of deduction under section 80IA of the Income-tax Act, remitting the issue of Form 10CCB filing for further consideration. The Tribunal emphasized the mandatory nature of filing Form 10CCB for claiming the deduction and clarified the impact of filing a revised return. The appeal was allowed for statistical purposes, with additional grounds raised by the assessee being dismissed as infructuous. Case-Laws Income Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425880