https://www.taxtmi.com/caselaws?id=426270 The Tribunal allowed the appeals, granting the appellant the deduction under section 80IB and directing the acceptance of the rectification application based on the subsequent filing of the audit report. The decision was supported by CBDT Circular No. 689 and the Karnataka High Court's ruling, leading to the deletion of the disallowances. en-us Wed, 25 May 2022 00:00:00 +0530 Sat, 20 Aug 2022 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426270 The Tribunal allowed the appeals, granting the appellant the deduction under section 80IB and directing the acceptance of the rectification application based on the subsequent filing of the audit report. The decision was supported by CBDT Circular No. 689 and the Karnataka High Court's ruling, leading to the deletion of the disallowances. Case-Laws Income Tax Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426270