https://www.taxtmi.com/caselaws?id=787222 Deduction under Section 80IAC remains available where the supporting Form 10CCB is uploaded after filing the return but before completion of processing under Section 143(1). Delayed submission of the prescribed audit report is treated as a procedural lapse, rather than a substantive bar, when the form is available during processing and causes no prejudice to revenue. The disallowance confirmed by the First Appellate Authority is set aside, and the claimed deduction is accepted. 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 Deduction under Section 80IAC remains available where the supporting Form 10CCB is uploaded after filing the return but before completion of processing under Section 143(1). Delayed submission of the prescribed audit report is treated as a procedural lapse, rather than a substantive bar, when the form is available during processing and causes no prejudice to revenue. The disallowance confirmed by the First Appellate Authority is set aside, and the claimed deduction is accepted. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787222