https://www.taxtmi.com/caselaws?id=431970 The appeal filed by the assessee against the initial order with a mistake was dismissed as infructuous. The disallowance of deduction under section 80IA for non-filing of Form 10CCB was overturned by the Appellate Tribunal, allowing the assessee to claim the deduction despite the late submission of the necessary certificate. The Tribunal directed the Assessing Officer to permit the deduction under section 80IA, resulting in the dismissal of one appeal and the allowance of another. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431970 The appeal filed by the assessee against the initial order with a mistake was dismissed as infructuous. The disallowance of deduction under section 80IA for non-filing of Form 10CCB was overturned by the Appellate Tribunal, allowing the assessee to claim the deduction despite the late submission of the necessary certificate. The Tribunal directed the Assessing Officer to permit the deduction under section 80IA, resulting in the dismissal of one appeal and the allowance of another. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431970