TaxTMI 
TaxTMI 
2023 (2) TMI 516
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....HATURVEDI, AM : This appeal filed by the Revenue is directed against the order dated 16.08.2019 of the Commissioner of Income Tax (Appeals)-4, New Delhi relating to Assessment Year 2017-18. 2. Brief facts of the case as culled out from the material on record are as under :- 3. Assessee is a company who filed its return of income for A.Y. 2017-18 on 24.10.2017 declaring total income at Rs.6,24,7....
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....of claiming the deduction". 5. Before us, Learned DR submitted that assessee had filed the return of income declaring taxable income at Rs. 6,24,70,710/- inter alia by claiming deduction of Rs. 2,31,17,115/- u/s 80IC of the Act. He submitted that for claiming deduction u/s 80IC of the Act, assessee is required to furnish report in Form-10CCB which the assessee had uploaded on the website of the I....
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.... material available on record. The issue in the present ground is about the denial of claim of deduction u/s 80IC of the Act by AO but allowing the claim of the assessee by CIT(A). The only reason for denying the claim of deduction u/s 80IC of the Act by AO was that the Form 10CCB was uploaded by the assessee on the website of the Income-tax Department on 10.11.2017 whereas the return of income wa....