https://www.taxtmi.com/caselaws?id=426340 The Tribunal dismissed the appeal, upholding the rejection of the appellant's claim for deduction under section 80IA of the Income Tax Act. The appellant's failure to claim the deduction in the original return and the untimely submission of the audit report were key factors in the decision. The Tribunal emphasized the statutory requirements under sections 80A(5) and 80IA(7) and relied on legal precedents supporting these provisions. The appeal was ultimately dismissed on 10-08-2022. en-us Wed, 10 Aug 2022 00:00:00 +0530 Sat, 13 Aug 2022 08:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426340 The Tribunal dismissed the appeal, upholding the rejection of the appellant's claim for deduction under section 80IA of the Income Tax Act. The appellant's failure to claim the deduction in the original return and the untimely submission of the audit report were key factors in the decision. The Tribunal emphasized the statutory requirements under sections 80A(5) and 80IA(7) and relied on legal precedents supporting these provisions. The appeal was ultimately dismissed on 10-08-2022. Case-Laws Income Tax Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426340