https://www.taxtmi.com/caselaws?id=32055 The High Court held that filing the auditor's report along with the return was not mandatory for claiming deductions under Section 32 AB of the Income Tax Act. As long as the report was available before finalizing the assessment, the deduction could not be disallowed. The Court referred to previous decisions supporting this interpretation and dismissed the appeals, upholding the Tribunal's decision to allow the deduction despite the report not being filed with the return. en-us Thu, 03 Apr 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32055 The High Court held that filing the auditor's report along with the return was not mandatory for claiming deductions under Section 32 AB of the Income Tax Act. As long as the report was available before finalizing the assessment, the deduction could not be disallowed. The Court referred to previous decisions supporting this interpretation and dismissed the appeals, upholding the Tribunal's decision to allow the deduction despite the report not being filed with the return. Case-Laws Income Tax Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32055