https://www.taxtmi.com/caselaws?id=467923 Deduction under section 80-IB was held not to fail merely because Form 10CCB was uploaded after the due date, where the return was filed within time and the audit report had already been issued before the specified date. The delayed uploading was treated as a procedural lapse that did not affect the assessee's substantive eligibility for the deduction. The Tribunal applied the settled approach that a genuine claim cannot be defeated solely for late filing of supporting evidence when the statutory conditions are otherwise satisfied, and the deduction was directed to be allowed. en-us Fri, 07 Nov 2025 00:00:00 +0530 Tue, 07 Apr 2026 11:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467923 Deduction under section 80-IB was held not to fail merely because Form 10CCB was uploaded after the due date, where the return was filed within time and the audit report had already been issued before the specified date. The delayed uploading was treated as a procedural lapse that did not affect the assessee's substantive eligibility for the deduction. The Tribunal applied the settled approach that a genuine claim cannot be defeated solely for late filing of supporting evidence when the statutory conditions are otherwise satisfied, and the deduction was directed to be allowed. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467923