https://www.taxtmi.com/caselaws?id=466620 Belated filing of the audit certificate in Form No.10CCB does not defeat a claim for deduction under Section 80IB(11A) where the certificate was placed on record before completion or finalisation of assessment; the Tribunal held that for Chapter VIA deductions statutory compliance is satisfied if the requisite audit report is available to the assessing authority prior to final order, distinguishing exemption jurisprudence as inapplicable, and directed allowance of the deduction after setting aside the disallowance. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 13 Feb 2026 11:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466620 Belated filing of the audit certificate in Form No.10CCB does not defeat a claim for deduction under Section 80IB(11A) where the certificate was placed on record before completion or finalisation of assessment; the Tribunal held that for Chapter VIA deductions statutory compliance is satisfied if the requisite audit report is available to the assessing authority prior to final order, distinguishing exemption jurisprudence as inapplicable, and directed allowance of the deduction after setting aside the disallowance. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466620