https://www.taxtmi.com/caselaws?id=788905 Section 80IA deduction could not be disallowed for alleged non-furnishing of Form 10CCB where the record showed the audit report had been filed with the return and revised return. The assessment records themselves reflected filing on the relevant dates, so the finding that the report was not furnished was not accepted. On that basis, the deduction claim was wrongly disallowed and the Revenue's challenge failed. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788905 Section 80IA deduction could not be disallowed for alleged non-furnishing of Form 10CCB where the record showed the audit report had been filed with the return and revised return. The assessment records themselves reflected filing on the relevant dates, so the finding that the report was not furnished was not accepted. On that basis, the deduction claim was wrongly disallowed and the Revenue's challenge failed. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788905