https://www.taxtmi.com/caselaws?id=236087 Deduction under section 80IB could not be denied merely because the audit report was not filed with the return of income. The Court applied earlier authority holding that the report may be furnished after the return, so long as the statutory requirement is satisfied within the permissible time. As the assessee produced the audit report within that time, refusal of the deduction was unjustified and the issue was decided in favour of the assessee. en-us Tue, 29 Jan 2013 00:00:00 +0530 Wed, 14 Aug 2013 08:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236087 Deduction under section 80IB could not be denied merely because the audit report was not filed with the return of income. The Court applied earlier authority holding that the report may be furnished after the return, so long as the statutory requirement is satisfied within the permissible time. As the assessee produced the audit report within that time, refusal of the deduction was unjustified and the issue was decided in favour of the assessee. Case-Laws Income Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236087