https://www.taxtmi.com/caselaws?id=12695 Filing the auditor's certificate in the old Form No. 10CCAC instead of the revised form was treated as a curable procedural defect, because the Board's circular allowed correction during assessment proceedings. Since the revised form was filed before completion of assessment, the defect stood rectified in time and the deduction under section 80HHC could not be denied on that ground. The issue was decided in favour of the assessee. en-us Fri, 01 Feb 2002 00:00:00 +0530 Thu, 21 May 2009 12:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12695 Filing the auditor's certificate in the old Form No. 10CCAC instead of the revised form was treated as a curable procedural defect, because the Board's circular allowed correction during assessment proceedings. Since the revised form was filed before completion of assessment, the defect stood rectified in time and the deduction under section 80HHC could not be denied on that ground. The issue was decided in favour of the assessee. Case-Laws Income Tax Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12695