https://www.taxtmi.com/caselaws?id=221457 The High Court held that the requirement to file the audit report "along with the return of income" under Section 80HHC(4) of the Income Tax Act is procedural and directory, not mandatory. Therefore, the assessee cannot be denied the deduction even if the report is filed during assessment proceedings. The Court confirmed the Tribunal's decision to allow the deduction but remanded the matter to the Assessing Officer for re-examination of the correct amount eligible for deduction. The appeal was disposed of with no costs. en-us Thu, 10 Jan 2013 00:00:00 +0530 Mon, 01 Jul 2013 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221457 The High Court held that the requirement to file the audit report "along with the return of income" under Section 80HHC(4) of the Income Tax Act is procedural and directory, not mandatory. Therefore, the assessee cannot be denied the deduction even if the report is filed during assessment proceedings. The Court confirmed the Tribunal's decision to allow the deduction but remanded the matter to the Assessing Officer for re-examination of the correct amount eligible for deduction. The appeal was disposed of with no costs. Case-Laws Income Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221457