https://www.taxtmi.com/caselaws?id=786988 Deduction under Section 80JJAA was upheld where the mandatory audit report in Form 10DA, though omitted from the original return, was filed with the revised return within the extended statutory due date and made available before processing; the Tribunal treated the omission as a procedural defect curable by timely filing, applied the due-date requirement and principles of compliance at processing stage, and remitted the matter to the Assessing Officer for limited verification and quantification of the allowable deduction. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 09 Jul 2026 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786988 Deduction under Section 80JJAA was upheld where the mandatory audit report in Form 10DA, though omitted from the original return, was filed with the revised return within the extended statutory due date and made available before processing; the Tribunal treated the omission as a procedural defect curable by timely filing, applied the due-date requirement and principles of compliance at processing stage, and remitted the matter to the Assessing Officer for limited verification and quantification of the allowable deduction. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786988