https://www.taxtmi.com/caselaws?id=781259 ITAT held that deduction under s.80IA is allowable where the audit report, though filed after the specified due date, was available before filing of the return and before completion/processing of assessment; the requirement to furnish the audit report is procedural and cannot defeat an otherwise eligible claim. The Tribunal applied s.80IA(7), Explanation (ii) to s.44AB and s.139(1) timing principles, rejected Revenue's technical denial based on a one-day delay, and allowed the assessee's appeal, granting the s.80IA deduction. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781259 ITAT held that deduction under s.80IA is allowable where the audit report, though filed after the specified due date, was available before filing of the return and before completion/processing of assessment; the requirement to furnish the audit report is procedural and cannot defeat an otherwise eligible claim. The Tribunal applied s.80IA(7), Explanation (ii) to s.44AB and s.139(1) timing principles, rejected Revenue's technical denial based on a one-day delay, and allowed the assessee's appeal, granting the s.80IA deduction. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781259