https://www.taxtmi.com/caselaws?id=789344 Deduction under Section 80IA could not be denied merely because Form 10CCB was uploaded after the return due date, where the return was filed on time and the audit report was available before the CPC issued the intimation under Section 143(1). The filing requirement was treated as procedural and directory rather than mandatory, and the assessee was held to have substantially complied with it. On that basis, the adjustment in the intimation was unsustainable and the deduction was allowed. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 11:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789344 Deduction under Section 80IA could not be denied merely because Form 10CCB was uploaded after the return due date, where the return was filed on time and the audit report was available before the CPC issued the intimation under Section 143(1). The filing requirement was treated as procedural and directory rather than mandatory, and the assessee was held to have substantially complied with it. On that basis, the adjustment in the intimation was unsustainable and the deduction was allowed. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789344