https://www.taxtmi.com/caselaws?id=428522 The Appellate Tribunal allowed the appeal, setting aside the disallowance of the deduction u/s.80IA, based on the timely filing of the revised return with the required audit report. The judgment emphasized the importance of adhering to statutory timelines and fulfilling procedural requirements for claiming deductions under the Income Tax Act, 1961. en-us Fri, 30 Sep 2022 00:00:00 +0530 Mon, 03 Oct 2022 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428522 The Appellate Tribunal allowed the appeal, setting aside the disallowance of the deduction u/s.80IA, based on the timely filing of the revised return with the required audit report. The judgment emphasized the importance of adhering to statutory timelines and fulfilling procedural requirements for claiming deductions under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428522