https://www.taxtmi.com/caselaws?id=67558 The Tribunal concluded that the assessee did file the audit report under section 80HHC(4) along with the return, supported by direct and circumstantial evidence. The Tribunal noted that the audit report indicated a deduction of Rs. 6,00,410 based on received foreign exchange, implying that the remaining proceeds were yet to be received. The Tribunal held that the Assessing Officer was not justified in making the adjustment under section 143(1)(a) without giving the assessee an opportunity to rectify the defect. The Tribunal allowed the appeal in full, directing the Assessing Officer to allow the benefit under section 80HHC to the assessee. en-us Mon, 19 Jun 2000 00:00:00 +0530 Fri, 11 Mar 2011 12:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67558 The Tribunal concluded that the assessee did file the audit report under section 80HHC(4) along with the return, supported by direct and circumstantial evidence. The Tribunal noted that the audit report indicated a deduction of Rs. 6,00,410 based on received foreign exchange, implying that the remaining proceeds were yet to be received. The Tribunal held that the Assessing Officer was not justified in making the adjustment under section 143(1)(a) without giving the assessee an opportunity to rectify the defect. The Tribunal allowed the appeal in full, directing the Assessing Officer to allow the benefit under section 80HHC to the assessee. Case-Laws Income Tax Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67558