https://www.taxtmi.com/caselaws?id=13627 The court determined that the provisions of section 80J(6A) of the Income-tax Act, 1961, regarding the submission of an audit report with the tax return, are directory rather than mandatory. However, the audit report must be submitted before the assessment is completed. In this case, the assessee submitted the audit report after the assessment was completed, failing to meet the directory requirement. Consequently, the court held that the assessee was not entitled to the deduction under section 80J, overturning the Tribunal's decision to grant relief. The reference was answered in favor of the tax authorities. en-us Wed, 03 May 2006 00:00:00 +0530 Fri, 15 Mar 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13627 The court determined that the provisions of section 80J(6A) of the Income-tax Act, 1961, regarding the submission of an audit report with the tax return, are directory rather than mandatory. However, the audit report must be submitted before the assessment is completed. In this case, the assessee submitted the audit report after the assessment was completed, failing to meet the directory requirement. Consequently, the court held that the assessee was not entitled to the deduction under section 80J, overturning the Tribunal's decision to grant relief. The reference was answered in favor of the tax authorities. Case-Laws Income Tax Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13627