https://www.taxtmi.com/caselaws?id=790883 Deduction under section 80IC was not denied merely because Form 10CCB was uploaded after the due date, where the audit report had been obtained in time and was on record before processing under section 143(1). The requirement to file the report along with the return was treated as directory, so delayed electronic filing did not defeat the substantive claim. On that basis, rejection of rectification was unsustainable and the deduction remained allowable despite the belated upload. en-us Fri, 10 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790883 Deduction under section 80IC was not denied merely because Form 10CCB was uploaded after the due date, where the audit report had been obtained in time and was on record before processing under section 143(1). The requirement to file the report along with the return was treated as directory, so delayed electronic filing did not defeat the substantive claim. On that basis, rejection of rectification was unsustainable and the deduction remained allowable despite the belated upload. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790883