https://www.taxtmi.com/caselaws?id=186460 The Appellate Tribunal ITAT Ahmedabad allowed the appeal of the Assessee, reversing the disallowance of deduction u/s.80IB(4). The Tribunal held that filing the audit report along with the return was not mandatory but directory, allowing the claim to the extent admissible by law. The outcome regarding the interest charged u/s.234B was not explicitly detailed in the summary. en-us Mon, 31 Oct 2011 00:00:00 +0530 Mon, 19 Sep 2016 17:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186460 The Appellate Tribunal ITAT Ahmedabad allowed the appeal of the Assessee, reversing the disallowance of deduction u/s.80IB(4). The Tribunal held that filing the audit report along with the return was not mandatory but directory, allowing the claim to the extent admissible by law. The outcome regarding the interest charged u/s.234B was not explicitly detailed in the summary. Case-Laws Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186460