Case Law Analysis
|Income Tax Appellate Tribunal
Section 80IAC IT Act | Procedural Non-Compliance in Form 10CCB Filing Does Not Invalidate Startup Tax Deduction : ITAT Delhi
ITAT Delhi rules that startups remain eligible for Section 80IAC tax deductions even if Form 10CCB is filed late, provided the original return is submitted on time and the claim is substantiated. The ruling emphasizes substantive compliance over procedural technicalities, offering relief to startups facing disallowance due to filing delays.