https://www.taxtmi.com/caselaws?id=771222 The ITAT Delhi upheld CIT(A)'s decision denying deduction under section 80IAC for failure to file Form 10CCB within the prescribed time. The tribunal held that Form 10CCB filing is mandatory for start-ups claiming deduction under section 80IAC, as sub-section (4) of section 80IAC makes provisions of section 80IA(7) applicable to start-ups. Rule 18BBB prescribing Form 10CCB applies to start-ups, making timely filing essential for claiming the deduction. The assessee's appeal was rejected. en-us Fri, 16 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771222 The ITAT Delhi upheld CIT(A)'s decision denying deduction under section 80IAC for failure to file Form 10CCB within the prescribed time. The tribunal held that Form 10CCB filing is mandatory for start-ups claiming deduction under section 80IAC, as sub-section (4) of section 80IAC makes provisions of section 80IA(7) applicable to start-ups. Rule 18BBB prescribing Form 10CCB applies to start-ups, making timely filing essential for claiming the deduction. The assessee's appeal was rejected. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771222