https://www.taxtmi.com/caselaws?id=440289 The Tribunal allowed the appeal, setting aside the National Faceless Appeal Centre's order and granting the deduction under Section 80IA to the assessee. The Tribunal held that the procedural lapse of late filing Form 10CCB should not result in the denial of the deduction, emphasizing a liberal interpretation of beneficial provisions and citing judicial precedents supporting this view. en-us Wed, 12 Jul 2023 00:00:00 +0530 Thu, 13 Jul 2023 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440289 The Tribunal allowed the appeal, setting aside the National Faceless Appeal Centre's order and granting the deduction under Section 80IA to the assessee. The Tribunal held that the procedural lapse of late filing Form 10CCB should not result in the denial of the deduction, emphasizing a liberal interpretation of beneficial provisions and citing judicial precedents supporting this view. Case-Laws Income Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440289