https://www.taxtmi.com/caselaws?id=253245 The High Court upheld the Tribunal's decisions, prioritizing deductions under Chapter VI-A over Section 32AB and validating the filing of an unsigned audit report during assessment proceedings. The judgment clarified the interpretation of relevant provisions, emphasizing procedural compliance and substantial adherence in certain circumstances. en-us Mon, 13 Oct 2014 00:00:00 +0530 Wed, 19 Nov 2014 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253245 The High Court upheld the Tribunal's decisions, prioritizing deductions under Chapter VI-A over Section 32AB and validating the filing of an unsigned audit report during assessment proceedings. The judgment clarified the interpretation of relevant provisions, emphasizing procedural compliance and substantial adherence in certain circumstances. Case-Laws Income Tax Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253245