https://www.taxtmi.com/caselaws?id=20141 HC held that the requirement in s.80J(6A) to file an audit report with the return is not mandatory; where preparation of the audit report was beyond the assessee's control the assessee could delay filing the return until the audit report was available. Denial of deduction because the return was filed earlier and the audit report produced later was improper. The Tribunal's view was upheld, the questions were answered against the Revenue and costs were awarded. en-us Wed, 19 Jan 1994 00:00:00 +0530 Fri, 17 Oct 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20141 HC held that the requirement in s.80J(6A) to file an audit report with the return is not mandatory; where preparation of the audit report was beyond the assessee's control the assessee could delay filing the return until the audit report was available. Denial of deduction because the return was filed earlier and the audit report produced later was improper. The Tribunal's view was upheld, the questions were answered against the Revenue and costs were awarded. Case-Laws Income Tax Wed, 19 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20141