https://www.taxtmi.com/caselaws?id=302570 The Tribunal upheld the CIT(A)'s decision that filing the audit report along with the return is not mandatory but directory for section 80-IA(7) compliance. The assessee's claim for deduction under section 80-IA for windmills in prior years was accepted. Regarding the depreciation rate issue under section 154, the Tribunal found that the CIT(A) exceeded jurisdiction by adjudicating on merits and upheld the Assessing Officer's order, setting aside the CIT(A)'s decision. The appeal on the assessment order under section 143(3) was dismissed, while the appeal on the section 154 order was allowed. en-us Tue, 11 Jun 2013 00:00:00 +0530 Mon, 06 Jun 2022 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302570 The Tribunal upheld the CIT(A)'s decision that filing the audit report along with the return is not mandatory but directory for section 80-IA(7) compliance. The assessee's claim for deduction under section 80-IA for windmills in prior years was accepted. Regarding the depreciation rate issue under section 154, the Tribunal found that the CIT(A) exceeded jurisdiction by adjudicating on merits and upheld the Assessing Officer's order, setting aside the CIT(A)'s decision. The appeal on the assessment order under section 143(3) was dismissed, while the appeal on the section 154 order was allowed. Case-Laws Income Tax Tue, 11 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302570