https://www.taxtmi.com/caselaws?id=238782 The case involved a dispute over the interpretation of Section 80-HH of the Income Tax Act regarding the submission of an audit certificate with the return of income. The Income Tax Appellate Tribunal allowed the appeal, stating that the failure to submit the audit certificate initially was a technical default and did not justify denying the deduction under Section 80-HH. The High Court concluded that the non-furnishing of Form 10-C along with the return should not disqualify the assessee from claiming the deduction, as long as the audit report was eventually filed. The decision favored the assessee, emphasizing the acceptance of audit certificates even after the initial return filing. en-us Wed, 23 Oct 2013 00:00:00 +0530 Thu, 31 Oct 2013 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238782 The case involved a dispute over the interpretation of Section 80-HH of the Income Tax Act regarding the submission of an audit certificate with the return of income. The Income Tax Appellate Tribunal allowed the appeal, stating that the failure to submit the audit certificate initially was a technical default and did not justify denying the deduction under Section 80-HH. The High Court concluded that the non-furnishing of Form 10-C along with the return should not disqualify the assessee from claiming the deduction, as long as the audit report was eventually filed. The decision favored the assessee, emphasizing the acceptance of audit certificates even after the initial return filing. Case-Laws Income Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238782