https://www.taxtmi.com/article/detailed?id=5236 Procedural documents and certified forms are aids, not substantive prerequisites; where primary records establish entitlement, the Assessing Officer must allow admissible deductions or exemptions even if supporting certificates are produced after filing, and appellate authorities may accept late documents and remit to the AO to verify facts and quantify relief. en-us Fri, 16 Aug 2013 07:56:28 +0530 Sat, 17 Aug 2013 14:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5236 Procedural documents and certified forms are aids, not substantive prerequisites; where primary records establish entitlement, the Assessing Officer must allow admissible deductions or exemptions even if supporting certificates are produced after filing, and appellate authorities may accept late documents and remit to the AO to verify facts and quantify relief. Articles Income Tax Fri, 16 Aug 2013 07:56:28 +0530 https://www.taxtmi.com/article/detailed?id=5236