https://www.taxtmi.com/caselaws?id=70017 The Tribunal ruled in favor of the assessee, holding that the assessing officer was not justified in disallowing the deduction u/s 32AB as a prima facie adjustment. The Tribunal emphasized that the failure to file Form No. 3AA with the return should not negate the deduction if basic compliance was evident from the receipts filed. The requirement to submit an audit report along with the return was considered directory, not mandatory. Consequently, the Tribunal directed the assessing officer to allow the deduction u/s 32AB, ultimately allowing the assessee's appeal. en-us Mon, 17 Feb 1992 00:00:00 +0530 Wed, 13 Apr 2011 14:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70017 The Tribunal ruled in favor of the assessee, holding that the assessing officer was not justified in disallowing the deduction u/s 32AB as a prima facie adjustment. The Tribunal emphasized that the failure to file Form No. 3AA with the return should not negate the deduction if basic compliance was evident from the receipts filed. The requirement to submit an audit report along with the return was considered directory, not mandatory. Consequently, the Tribunal directed the assessing officer to allow the deduction u/s 32AB, ultimately allowing the assessee's appeal. Case-Laws Income Tax Mon, 17 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70017