https://www.taxtmi.com/caselaws?id=31809 HC held that the statutory requirement to file an audit report under s.10A(5) (mirroring s.80IA(7)/80HHB(3)(ia)) is directory, not mandatory; the tax benefit is available if the audit report is furnished before framing of assessment. Applying precedent, the Court found no substantial question of law and dismissed the revenue's appeal seeking denial of the deduction for late filing of the audit report. en-us Fri, 12 Dec 2008 00:00:00 +0530 Sat, 08 Nov 2025 10:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31809 HC held that the statutory requirement to file an audit report under s.10A(5) (mirroring s.80IA(7)/80HHB(3)(ia)) is directory, not mandatory; the tax benefit is available if the audit report is furnished before framing of assessment. Applying precedent, the Court found no substantial question of law and dismissed the revenue's appeal seeking denial of the deduction for late filing of the audit report. Case-Laws Income Tax Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31809