https://www.taxtmi.com/caselaws?id=62535 The tribunal allowed the appeal, holding that the failure to file prescribed certificates along with the return did not invalidate the deduction claim under sections 80H and 80-I. It was determined that the requirement of a report in prescribed forms by a qualified Chartered Accountant was not mandatory for allowing deductions if accounts were audited by qualified CAs. The tribunal emphasized that the purpose of the prescribed certificate was to ensure accuracy, and if obtained later and meeting required standards, should be accepted. The tribunal directed the income-tax authority to allow the assessee to produce the certificate for consideration, emphasizing compliance with prescribed conditions. en-us Wed, 28 Nov 1990 00:00:00 +0530 Thu, 20 Jan 2011 13:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62535 The tribunal allowed the appeal, holding that the failure to file prescribed certificates along with the return did not invalidate the deduction claim under sections 80H and 80-I. It was determined that the requirement of a report in prescribed forms by a qualified Chartered Accountant was not mandatory for allowing deductions if accounts were audited by qualified CAs. The tribunal emphasized that the purpose of the prescribed certificate was to ensure accuracy, and if obtained later and meeting required standards, should be accepted. The tribunal directed the income-tax authority to allow the assessee to produce the certificate for consideration, emphasizing compliance with prescribed conditions. Case-Laws Income Tax Wed, 28 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62535