https://www.taxtmi.com/caselaws?id=9800 The court held that the requirement to file an audit report along with the return for claiming deduction under section 32AB of the Income-tax Act is directory, not mandatory. As such, the failure of the assessee to submit the audit report with the return did not invalidate the claim for deduction. The court emphasized that provisions in taxing statutes should be interpreted to fulfill their objectives and not frustrate them, allowing the Assessing Officer discretion to consider the audit report even if not filed with the return. The appeal was dismissed as no substantial question of law arose from the assessee's non-compliance with the filing requirement. en-us Tue, 21 Feb 2006 00:00:00 +0530 Wed, 01 Jul 2009 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9800 The court held that the requirement to file an audit report along with the return for claiming deduction under section 32AB of the Income-tax Act is directory, not mandatory. As such, the failure of the assessee to submit the audit report with the return did not invalidate the claim for deduction. The court emphasized that provisions in taxing statutes should be interpreted to fulfill their objectives and not frustrate them, allowing the Assessing Officer discretion to consider the audit report even if not filed with the return. The appeal was dismissed as no substantial question of law arose from the assessee's non-compliance with the filing requirement. Case-Laws Income Tax Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9800