https://www.taxtmi.com/caselaws?id=436261 The Tribunal directed the AO to allow the deduction claimed u/s 80IA as the audit report in Form 10CCB was filed before the completion of the assessment, following legal precedents that procedural lapses should not deny substantive rights. The appeal filed by the assessee was allowed. en-us Thu, 06 Apr 2023 00:00:00 +0530 Sat, 08 Apr 2023 08:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436261 The Tribunal directed the AO to allow the deduction claimed u/s 80IA as the audit report in Form 10CCB was filed before the completion of the assessment, following legal precedents that procedural lapses should not deny substantive rights. The appeal filed by the assessee was allowed. Case-Laws Income Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436261