https://www.taxtmi.com/caselaws?id=434395 The Tribunal partially allowed the appeal, directing the AO to verify and allow deductions in the year TDS was paid and to apply any future Supreme Court decisions regarding Section 80IB deductions. The disallowance under Section 40(a)(ia) and the consequential interest charges were upheld. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 04:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434395 The Tribunal partially allowed the appeal, directing the AO to verify and allow deductions in the year TDS was paid and to apply any future Supreme Court decisions regarding Section 80IB deductions. The disallowance under Section 40(a)(ia) and the consequential interest charges were upheld. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434395