https://www.taxtmi.com/caselaws?id=17025 Section 80HHC(4) requires consideration of whether filing the prescribed auditor's report during assessment proceedings constitutes sufficient compliance, and whether the filing requirement is mandatory or directory. The Tribunal was directed to state the case and refer these two questions for the High Court's opinion, following allowance of the petition. en-us Fri, 25 Jul 1997 00:00:00 +0530 Mon, 14 Sep 2009 16:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17025 Section 80HHC(4) requires consideration of whether filing the prescribed auditor's report during assessment proceedings constitutes sufficient compliance, and whether the filing requirement is mandatory or directory. The Tribunal was directed to state the case and refer these two questions for the High Court's opinion, following allowance of the petition. Case-Laws Income Tax Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17025