{"id":61557,"date":"2026-07-02T09:46:29","date_gmt":"2026-07-02T04:16:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/desai-infra-projects-i-p-ltd-v-cit-a-2025-234-ttj-879-punetrib\/"},"modified":"2026-07-02T09:46:29","modified_gmt":"2026-07-02T04:16:29","slug":"desai-infra-projects-i-p-ltd-v-cit-a-2025-234-ttj-879-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/desai-infra-projects-i-p-ltd-v-cit-a-2025-234-ttj-879-punetrib\/","title":{"rendered":"Desai Infra Projects (I) (P) Ltd v. CIT (A) (2025) 234 TTJ 879 (Pune)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Tribunal held that since the assessee admittedly filed the audit report in Form 10CCB prior to the processing of the return under s. 143(1), the assessee cannot be denied a deduction under s. 80-IA(4) for not filing the same within the prescribed time-limit. (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-Failure to file audit report within prescribed time-limit-Filed the audit report in Form 10CCB prior to the processing of the return under S. 143(1)-Denial of exemption was not valid.[S. 80IA(4)(i), 80IA(7), 143(1), Form No 10CCB.] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61557","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g0R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61557"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61557\/revisions"}],"predecessor-version":[{"id":61558,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61557\/revisions\/61558"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}