https://www.taxtmi.com/highlights?id=101461 A one-day delay in uploading Form 10DA for the additional employment deduction was treated as a procedural lapse, not a substantive defect, because the form was already on record before the section 143(1) intimation. The Tribunal followed co-ordinate Bench rulings that the prescribed form is a compliance requirement for verification, and the claim cannot be denied once the form is available before assessment or intimation. Reliance on Wipro was distinguished as an exemption-case authority, not a deduction-case authority. The disallowance was deleted and the deduction allowed. en-us Tue, 07 Jul 2026 08:39:43 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101461 A one-day delay in uploading Form 10DA for the additional employment deduction was treated as a procedural lapse, not a substantive defect, because the form was already on record before the section 143(1) intimation. The Tribunal followed co-ordinate Bench rulings that the prescribed form is a compliance requirement for verification, and the claim cannot be denied once the form is available before assessment or intimation. Reliance on Wipro was distinguished as an exemption-case authority, not a deduction-case authority. The disallowance was deleted and the deduction allowed. Highlights Income Tax Tue, 07 Jul 2026 08:39:43 +0530 https://www.taxtmi.com/highlights?id=101461