https://www.taxtmi.com/highlights?id=67826 Deduction claimed u/s 11(1)(a) - audit report was filed belatedly - in the assessment year under consideration, viz., AY 2015-16, the requirement under the Act was to file audit report along with the return of income. Accordingly, in our view, the assessee has complied with the conditions prescribed in sec. 12(1)(b) by furnishing audit report along with the return of income - Claim allowed - AT en-us Fri, 20 Jan 2023 09:15:19 +0530 Fri, 20 Jan 2023 09:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67826 Deduction claimed u/s 11(1)(a) - audit report was filed belatedly - in the assessment year under consideration, viz., AY 2015-16, the requirement under the Act was to file audit report along with the return of income. Accordingly, in our view, the assessee has complied with the conditions prescribed in sec. 12(1)(b) by furnishing audit report along with the return of income - Claim allowed - AT Highlights Income Tax Fri, 20 Jan 2023 09:15:19 +0530 https://www.taxtmi.com/highlights?id=67826