https://www.taxtmi.com/caselaws?id=239558 Furnishing the audit report along with the return was treated as a mandatory condition for claiming deduction under section 80J of the Income-tax Act, 1961. Because the assessee did not comply with that statutory requirement under section 80J(6A), the deduction was held inadmissible. The legal principle applied was that where the statute makes contemporaneous filing of the audit report a condition of eligibility, non-compliance defeats the claim. The reference was answered in favour of the Revenue and against the assessee. en-us Thu, 07 Nov 2013 00:00:00 +0530 Sat, 16 Nov 2013 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239558 Furnishing the audit report along with the return was treated as a mandatory condition for claiming deduction under section 80J of the Income-tax Act, 1961. Because the assessee did not comply with that statutory requirement under section 80J(6A), the deduction was held inadmissible. The legal principle applied was that where the statute makes contemporaneous filing of the audit report a condition of eligibility, non-compliance defeats the claim. The reference was answered in favour of the Revenue and against the assessee. Case-Laws Income Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239558