https://www.taxtmi.com/caselaws?id=462675 Non-filing of Form 10CCB with the return was treated as a procedural lapse and not a substantive defect, so it could not by itself defeat the deduction claim where the underlying entitlement was otherwise established. The court accepted that a mere irregularity in furnishing the audit report does not justify denial of deduction under Section 80-IC, and the assessee's claim was allowed to stand. en-us Mon, 03 Apr 2023 00:00:00 +0530 Wed, 09 Jul 2025 13:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462675 Non-filing of Form 10CCB with the return was treated as a procedural lapse and not a substantive defect, so it could not by itself defeat the deduction claim where the underlying entitlement was otherwise established. The court accepted that a mere irregularity in furnishing the audit report does not justify denial of deduction under Section 80-IC, and the assessee's claim was allowed to stand. Case-Laws Income Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462675