https://www.taxtmi.com/caselaws?id=31807 HC held that the statutory requirement to file an audit report under Section 10A(5) (identical to Sections 80IA(7) and 80HHB(3)(ia)) is directory, not mandatory; filing the audit report before framing of assessment suffices to secure the tax benefit. The court rejected the revenue's contention that the report must accompany the return, found no substantial question of law, and dismissed the appeal. en-us Fri, 12 Dec 2008 00:00:00 +0530 Sat, 08 Nov 2025 10:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31807 HC held that the statutory requirement to file an audit report under Section 10A(5) (identical to Sections 80IA(7) and 80HHB(3)(ia)) is directory, not mandatory; filing the audit report before framing of assessment suffices to secure the tax benefit. The court rejected the revenue's contention that the report must accompany the return, found no substantial question of law, and dismissed the appeal. Case-Laws Income Tax Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31807