https://www.taxtmi.com/caselaws?id=467872 Delayed uploading of Form No. 10CCB and an incorrect sub-head selection in the return were treated as procedural lapses, not grounds to deny deduction under section 80-IA(4)(iv), where the return was filed within time and the claim was made in the return itself. Because the audit certificate had been prepared before the due date and the delay was explained by affidavit, the defect did not affect the assessee's substantive eligibility. The deduction was therefore allowed on the basis that a technical error should not defeat a statutory claim when the underlying entitlement is established. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 07 Apr 2026 19:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467872 Delayed uploading of Form No. 10CCB and an incorrect sub-head selection in the return were treated as procedural lapses, not grounds to deny deduction under section 80-IA(4)(iv), where the return was filed within time and the claim was made in the return itself. Because the audit certificate had been prepared before the due date and the delay was explained by affidavit, the defect did not affect the assessee's substantive eligibility. The deduction was therefore allowed on the basis that a technical error should not defeat a statutory claim when the underlying entitlement is established. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467872