https://www.taxtmi.com/caselaws?id=64066 The Tribunal allowed the appeal, holding that section 80HHD(6) provisions should be liberally construed. It emphasized that if the auditor's report is defective, the assessee must be given a chance to rectify it. The Tribunal set aside the CIT's order, directing the AO to reconsider the matter based on a revised auditor's report submitted by the assessee. The appeal was allowed to the extent of granting an opportunity to rectify the auditor's report's defect. en-us Mon, 02 Sep 2002 00:00:00 +0530 Thu, 03 Feb 2011 15:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64066 The Tribunal allowed the appeal, holding that section 80HHD(6) provisions should be liberally construed. It emphasized that if the auditor's report is defective, the assessee must be given a chance to rectify it. The Tribunal set aside the CIT's order, directing the AO to reconsider the matter based on a revised auditor's report submitted by the assessee. The appeal was allowed to the extent of granting an opportunity to rectify the auditor's report's defect. Case-Laws Income Tax Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64066