Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal,...

Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents, concurred with the Assessee's view that filing Form 10CCB before the due date was only directory and not mandatory. Therefore, they directed the Assessing Officer to allow the deduction claimed under Section 80-IA. As a result, the Assessee's appeal was allowed. .....

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