https://www.taxtmi.com/caselaws?id=427086 The tribunal partially allowed the appeal, affirming the Principal Commissioner of Income Tax's revision directions on the deduction under section 80IB(10) but reversing the direction on penalties under sections 269SS and 271D. The delay in filing the appeal was excused due to the Covid-19 pandemic. en-us Mon, 29 Aug 2022 00:00:00 +0530 Wed, 31 Aug 2022 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427086 The tribunal partially allowed the appeal, affirming the Principal Commissioner of Income Tax's revision directions on the deduction under section 80IB(10) but reversing the direction on penalties under sections 269SS and 271D. The delay in filing the appeal was excused due to the Covid-19 pandemic. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427086