https://www.taxtmi.com/caselaws?id=433146 The Tribunal partially allowed the appeal, remitting the matter to the AO for reconsideration. The AO was directed to allow the deduction under Section 80P(2)(a)(i) if the assessee proves compliance with audit obligations and timely filing within the extended due date of 31.10.2018. en-us Mon, 16 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 08:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433146 The Tribunal partially allowed the appeal, remitting the matter to the AO for reconsideration. The AO was directed to allow the deduction under Section 80P(2)(a)(i) if the assessee proves compliance with audit obligations and timely filing within the extended due date of 31.10.2018. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433146