https://www.taxtmi.com/caselaws?id=765047 Deduction under section 10A was denied because compliance with the prescribed accountant's report requirement was mandatory. Form 56F had been filed with the return, but it was not shown to be duly certified by an accountant as defined under the Income-tax Act, and the assessee produced no material proving that the signing firm satisfied that statutory definition. The defective certification meant the statutory precondition for the deduction was not met, so the claim was not admissible. en-us Tue, 31 Dec 2024 00:00:00 +0530 Thu, 23 Jan 2025 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765047 Deduction under section 10A was denied because compliance with the prescribed accountant's report requirement was mandatory. Form 56F had been filed with the return, but it was not shown to be duly certified by an accountant as defined under the Income-tax Act, and the assessee produced no material proving that the signing firm satisfied that statutory definition. The defective certification meant the statutory precondition for the deduction was not met, so the claim was not admissible. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765047