https://www.taxtmi.com/caselaws?id=428019 The Tribunal upheld the Commissioner's order, allowing the deduction under Section 80IA. It held that the requirement to file the audit report electronically is directory and not mandatory. The Tribunal relied on the Supreme Court judgment in G.M. Knitting Industries Pvt. Ltd. and the Madras High Court judgment in L & T Chennai-Tada Tollway Ltd., emphasizing that a substantive right cannot be denied due to procedural lapses. The Tribunal dismissed the Revenue Department's appeals, concluding that the Assessee had complied with the requirements by filing the audit report during reassessment proceedings. en-us Mon, 29 Aug 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428019 The Tribunal upheld the Commissioner's order, allowing the deduction under Section 80IA. It held that the requirement to file the audit report electronically is directory and not mandatory. The Tribunal relied on the Supreme Court judgment in G.M. Knitting Industries Pvt. Ltd. and the Madras High Court judgment in L & T Chennai-Tada Tollway Ltd., emphasizing that a substantive right cannot be denied due to procedural lapses. The Tribunal dismissed the Revenue Department's appeals, concluding that the Assessee had complied with the requirements by filing the audit report during reassessment proceedings. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428019