https://www.taxtmi.com/caselaws?id=255196 The High Court of Madras held that filing an audit report in Form 10CCB along with the return is directory, not mandatory, for allowing deductions under the Income Tax Act. The court referred to precedents emphasizing that the timing of filing the audit report is not specified, and the Assessing Officer can consider it even if filed before the appellate authority. The court dismissed the appeal, ruling in favor of the assessee, stating that the filing of the audit report along with the return is not a mandatory requirement for claiming deductions under the Income Tax Act. en-us Mon, 22 Dec 2014 00:00:00 +0530 Sat, 10 Jan 2015 07:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255196 The High Court of Madras held that filing an audit report in Form 10CCB along with the return is directory, not mandatory, for allowing deductions under the Income Tax Act. The court referred to precedents emphasizing that the timing of filing the audit report is not specified, and the Assessing Officer can consider it even if filed before the appellate authority. The court dismissed the appeal, ruling in favor of the assessee, stating that the filing of the audit report along with the return is not a mandatory requirement for claiming deductions under the Income Tax Act. Case-Laws Income Tax Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255196