https://www.taxtmi.com/caselaws?id=67506 The Tribunal upheld the denial of deductions under section 80HHA to the assessee for failure to file the Audit report along with the return of income, emphasizing the mandatory nature of this requirement as per sub-section (4) of section 80HHA. Despite arguments based on case laws, the Tribunal ruled in favor of the Department, highlighting the legislative intent for strict compliance with statutory provisions. The appeal was dismissed due to the assessee's repeated non-compliance and lack of justifications, with the Tribunal deeming the cited case laws as irrelevant to the case at hand. en-us Fri, 28 May 1993 00:00:00 +0530 Fri, 11 Mar 2011 10:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67506 The Tribunal upheld the denial of deductions under section 80HHA to the assessee for failure to file the Audit report along with the return of income, emphasizing the mandatory nature of this requirement as per sub-section (4) of section 80HHA. Despite arguments based on case laws, the Tribunal ruled in favor of the Department, highlighting the legislative intent for strict compliance with statutory provisions. The appeal was dismissed due to the assessee's repeated non-compliance and lack of justifications, with the Tribunal deeming the cited case laws as irrelevant to the case at hand. Case-Laws Income Tax Fri, 28 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67506