Deduction u/s 80IAC – Whether Delay in Filing Form 10CCB is Fatal?   ITAT Delhi was concerned with an issue of Deduction u/s 80IAC & Scope of Amendment to Section 80IA(7) in the case of FIVD India Consulting Pvt. Ltd. v. DCIT, Circle 1(1), Gurgaon – ITA No. 3877/Del/2025 | Order dated 28 November 2025…

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