https://www.taxtmi.com/caselaws?id=56099 The Appellate Tribunal ITAT Ahmedabad-C upheld the admissibility of the assessee's claim for deduction under section 80HH of the Income Tax Act, 1961. The Tribunal considered the filing of the audit report along with the return as desirable rather than mandatory, emphasizing that compliance with the audit report requirement is essential for claim admissibility. Despite the audit report being filed after the return but before the assessment, the Tribunal found no defect in the report, leading to the conclusion that the claim for deduction under section 80HH was valid at the time of assessment. The appeal was dismissed, affirming the Commissioner of Income Tax (Appeals) decision. en-us Thu, 04 Oct 1990 00:00:00 +0530 Wed, 01 Dec 2010 15:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56099 The Appellate Tribunal ITAT Ahmedabad-C upheld the admissibility of the assessee's claim for deduction under section 80HH of the Income Tax Act, 1961. The Tribunal considered the filing of the audit report along with the return as desirable rather than mandatory, emphasizing that compliance with the audit report requirement is essential for claim admissibility. Despite the audit report being filed after the return but before the assessment, the Tribunal found no defect in the report, leading to the conclusion that the claim for deduction under section 80HH was valid at the time of assessment. The appeal was dismissed, affirming the Commissioner of Income Tax (Appeals) decision. Case-Laws Income Tax Thu, 04 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56099