https://www.taxtmi.com/caselaws?id=63524 The Tribunal ruled in favor of the appellant partnership firm operating a rice mill regarding the validity of the deduction under section 80J for the assessment year 1977-78. It held that the ITO's grant of the deduction was proper, rejecting the Commissioner's assertion that the relief was erroneous. The Tribunal emphasized that the requirement to file the audit report along with the return of income under section 80J(6A) was directory, not mandatory, and upheld the assessment order while canceling the Commissioner's order under section 263. en-us Tue, 13 Apr 1982 00:00:00 +0530 Mon, 31 Jan 2011 14:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63524 The Tribunal ruled in favor of the appellant partnership firm operating a rice mill regarding the validity of the deduction under section 80J for the assessment year 1977-78. It held that the ITO's grant of the deduction was proper, rejecting the Commissioner's assertion that the relief was erroneous. The Tribunal emphasized that the requirement to file the audit report along with the return of income under section 80J(6A) was directory, not mandatory, and upheld the assessment order while canceling the Commissioner's order under section 263. Case-Laws Income Tax Tue, 13 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63524