https://www.taxtmi.com/caselaws?id=9484 The High Court of Madras upheld the Tribunal's decision, ruling that the audit report could be filed before the completion of assessment for claiming the deduction under section 80HHD of the Income-tax Act. The Court emphasized the purpose of incentivizing exports and earning foreign exchange, stating that filing the audit report along with the return was not mandatory in certain circumstances. As the assessee submitted the audit report before assessment completion, the Court dismissed the Revenue's appeal and favored the assessee in the case. en-us Wed, 26 Oct 2005 00:00:00 +0530 Tue, 23 Jun 2009 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9484 The High Court of Madras upheld the Tribunal's decision, ruling that the audit report could be filed before the completion of assessment for claiming the deduction under section 80HHD of the Income-tax Act. The Court emphasized the purpose of incentivizing exports and earning foreign exchange, stating that filing the audit report along with the return was not mandatory in certain circumstances. As the assessee submitted the audit report before assessment completion, the Court dismissed the Revenue's appeal and favored the assessee in the case. Case-Laws Income Tax Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9484