https://www.taxtmi.com/caselaws?id=470863 Deduction under Section 80-IAC should not be denied solely because Form 10CCB was not filed with the return where the audit report was furnished before processing and issuance of intimation under Section 143(1). The requirement to furnish the report with the return was treated as directory, as the report remained available before completion of processing. Pandemic-related staff absence and technical issues explained the delayed filing. The Assessing Officer was directed to consider Form 10CCB and allow the otherwise eligible deduction. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 11 Aug 2026 20:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470863 Deduction under Section 80-IAC should not be denied solely because Form 10CCB was not filed with the return where the audit report was furnished before processing and issuance of intimation under Section 143(1). The requirement to furnish the report with the return was treated as directory, as the report remained available before completion of processing. Pandemic-related staff absence and technical issues explained the delayed filing. The Assessing Officer was directed to consider Form 10CCB and allow the otherwise eligible deduction. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470863