https://www.taxtmi.com/caselaws?id=433871 The Tribunal dismissed the appeals for the assessment years 2016-17 and 2019-20, upholding the denial of deduction under Section 10AA of the Income Tax Act due to the appellant's failure to comply with the mandatory requirement of filing the audit report in Form 56F along with the return of income. The Tribunal emphasized the binding nature of the Supreme Court decision in Pr.CIT v. Wipro Ltd., which establishes the mandatory nature of procedural requirements for claiming deductions under the Act. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 10 Feb 2023 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433871 The Tribunal dismissed the appeals for the assessment years 2016-17 and 2019-20, upholding the denial of deduction under Section 10AA of the Income Tax Act due to the appellant's failure to comply with the mandatory requirement of filing the audit report in Form 56F along with the return of income. The Tribunal emphasized the binding nature of the Supreme Court decision in Pr.CIT v. Wipro Ltd., which establishes the mandatory nature of procedural requirements for claiming deductions under the Act. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433871