https://www.taxtmi.com/caselaws?id=787222 Whether delayed uploading of the supporting audit form (Form 10CCB) defeats a claim of deduction under 80IAC was resolved by treating the omission as procedural where the form was uploaded before completion of processing. The article explains the governing requirement for documentary support, applies authorities holding that filing the required form before completion of assessment/processing cures earlier non-filing, and concludes there was no prejudice to revenue; accordingly the deduction is accepted when Form 10CCB is uploaded prior to completion of processing rather than at return submission. en-us Mon, 23 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787222 Whether delayed uploading of the supporting audit form (Form 10CCB) defeats a claim of deduction under 80IAC was resolved by treating the omission as procedural where the form was uploaded before completion of processing. The article explains the governing requirement for documentary support, applies authorities holding that filing the required form before completion of assessment/processing cures earlier non-filing, and concludes there was no prejudice to revenue; accordingly the deduction is accepted when Form 10CCB is uploaded prior to completion of processing rather than at return submission. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787222