https://www.taxtmi.com/caselaws?id=431323 The Tribunal admitted delayed appeals after condoning the delay due to sufficient cause. It remitted the deduction claim under section 10A back to the Assessing Officer for fresh examination, finding the initial assessment erroneous. Appeals for various assessment years were dismissed based on the mandatory nature of filing returns under section 139 to claim deductions under section 10A. The Tribunal allowed one appeal for statistical purposes, remitted another, and dismissed the rest in light of the filing requirements for claiming deductions under the Income Tax Act. en-us Wed, 30 Nov 2022 00:00:00 +0530 Fri, 09 Dec 2022 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431323 The Tribunal admitted delayed appeals after condoning the delay due to sufficient cause. It remitted the deduction claim under section 10A back to the Assessing Officer for fresh examination, finding the initial assessment erroneous. Appeals for various assessment years were dismissed based on the mandatory nature of filing returns under section 139 to claim deductions under section 10A. The Tribunal allowed one appeal for statistical purposes, remitted another, and dismissed the rest in light of the filing requirements for claiming deductions under the Income Tax Act. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431323