https://www.taxtmi.com/caselaws?id=434001 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax (Appeals)-4, New Delhi's decision to allow deduction u/s 80IC for Assessment Year 2017-18. The denial of the deduction by the Assessing Officer was overturned as the form necessary for the claim was uploaded before the assessment order was passed. Citing legal precedents, including the Supreme Court's ruling, the Tribunal upheld the allowance of the deduction, concluding that there was no justification to interfere with the Commissioner's decision. en-us Thu, 09 Feb 2023 00:00:00 +0530 Tue, 14 Feb 2023 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434001 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax (Appeals)-4, New Delhi's decision to allow deduction u/s 80IC for Assessment Year 2017-18. The denial of the deduction by the Assessing Officer was overturned as the form necessary for the claim was uploaded before the assessment order was passed. Citing legal precedents, including the Supreme Court's ruling, the Tribunal upheld the allowance of the deduction, concluding that there was no justification to interfere with the Commissioner's decision. Case-Laws Income Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434001