https://www.taxtmi.com/caselaws?id=14465 The dominant issue was whether furnishing the audit report "along with" the return under s. 80J(6A) is a mandatory precondition to deduction under s. 80J, when the report was produced only at the appellate stage. The HC held s. 80J(6A) is directory because the provision's object is satisfied if the audit report is available for verification before the claim is finally adjudicated, and appellate authorities possess coextensive powers with the assessing authority to admit and evaluate such material or direct its consideration. Consequently, denial of deduction solely for non-filing with the return was impermissible, and the assessee's eligibility for s. 80J relief was upheld against the revenue. en-us Mon, 21 Sep 1998 00:00:00 +0530 Thu, 18 Dec 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14465 The dominant issue was whether furnishing the audit report "along with" the return under s. 80J(6A) is a mandatory precondition to deduction under s. 80J, when the report was produced only at the appellate stage. The HC held s. 80J(6A) is directory because the provision's object is satisfied if the audit report is available for verification before the claim is finally adjudicated, and appellate authorities possess coextensive powers with the assessing authority to admit and evaluate such material or direct its consideration. Consequently, denial of deduction solely for non-filing with the return was impermissible, and the assessee's eligibility for s. 80J relief was upheld against the revenue. Case-Laws Income Tax Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14465