https://www.taxtmi.com/caselaws?id=14994 The High Court upheld the Tribunal's decision to allow the deduction claim under section 80-I of the Income-tax Act, 1961, despite the audit report in Form No. 10CCB not being filed along with the return of income as required by law. The Court deemed the filing of the audit report during assessment proceedings as substantial compliance with the statutory requirement, citing previous case law. Consequently, the Court dismissed the Revenue's application seeking a reference under section 256(2) and upheld the Tribunal's decision to allow the deduction claim. en-us Wed, 30 Jun 1999 00:00:00 +0530 Mon, 27 Jul 2009 15:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14994 The High Court upheld the Tribunal's decision to allow the deduction claim under section 80-I of the Income-tax Act, 1961, despite the audit report in Form No. 10CCB not being filed along with the return of income as required by law. The Court deemed the filing of the audit report during assessment proceedings as substantial compliance with the statutory requirement, citing previous case law. Consequently, the Court dismissed the Revenue's application seeking a reference under section 256(2) and upheld the Tribunal's decision to allow the deduction claim. Case-Laws Income Tax Wed, 30 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14994