https://www.taxtmi.com/caselaws?id=307804 The Tribunal upheld the decision of the ld. CIT(A) to allow the deduction under Section 80IE despite the audit report not being filed electronically with the return of income. It emphasized that filing the necessary documents before the final assessment sufficed for claiming deductions, citing precedents and legal interpretations. The Tribunal dismissed the Revenue's appeal, aligning with various High Courts and the Supreme Court on the importance of timely filing of audit reports for claiming deductions under the IT Act. en-us Wed, 27 Jun 2018 00:00:00 +0530 Mon, 08 May 2023 21:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307804 The Tribunal upheld the decision of the ld. CIT(A) to allow the deduction under Section 80IE despite the audit report not being filed electronically with the return of income. It emphasized that filing the necessary documents before the final assessment sufficed for claiming deductions, citing precedents and legal interpretations. The Tribunal dismissed the Revenue's appeal, aligning with various High Courts and the Supreme Court on the importance of timely filing of audit reports for claiming deductions under the IT Act. Case-Laws Income Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307804