https://www.taxtmi.com/caselaws?id=754921 The Appellate Tribunal dismissed the Revenue's appeal, affirming the Ld. CIT(A)'s decision to allow the deduction under Section 11(2) of the Income Tax Act, 1961. The Tribunal concluded that the audit report in Form 10B, although not filed with the return, was submitted within the permissible time under Section 139(1), validating the assessee's claim. en-us Mon, 01 Jul 2024 00:00:00 +0530 Wed, 03 Jul 2024 08:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754921 The Appellate Tribunal dismissed the Revenue's appeal, affirming the Ld. CIT(A)'s decision to allow the deduction under Section 11(2) of the Income Tax Act, 1961. The Tribunal concluded that the audit report in Form 10B, although not filed with the return, was submitted within the permissible time under Section 139(1), validating the assessee's claim. Case-Laws Income Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754921