https://www.taxtmi.com/caselaws?id=432198 The Tribunal allowed the appeals related to Section 80IB deductions, deleted the penalty under Section 271(1)(c), and directed the CIT(A) to adjudicate the issue of unexplained cash credits afresh. The appeals were thus allowed to the extent indicated, with the Registry directed to place a copy of the order in all appeal folders. en-us Mon, 19 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432198 The Tribunal allowed the appeals related to Section 80IB deductions, deleted the penalty under Section 271(1)(c), and directed the CIT(A) to adjudicate the issue of unexplained cash credits afresh. The appeals were thus allowed to the extent indicated, with the Registry directed to place a copy of the order in all appeal folders. Case-Laws Income Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432198