https://www.taxtmi.com/caselaws?id=56127 The Appellate Tribunal ITAT Ahmedabad-C upheld the Commissioner of Income Tax (Appeals) decision to allow the assessee's claim for deduction under section 80HH of the Income Tax Act, 1961. The Tribunal emphasized the importance of fulfilling the audit requirement by a qualified accountant, stating that the submission of the audit report along with the return is not mandatory for admissibility. The Tribunal's interpretation focused on fairness and justice, aligning with Supreme Court principles. As the audit report was filed before the assessment was finalized, the Tribunal dismissed the Revenue's appeal and confirmed the deduction for the assessee. en-us Thu, 04 Oct 1990 00:00:00 +0530 Wed, 01 Dec 2010 17:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56127 The Appellate Tribunal ITAT Ahmedabad-C upheld the Commissioner of Income Tax (Appeals) decision to allow the assessee's claim for deduction under section 80HH of the Income Tax Act, 1961. The Tribunal emphasized the importance of fulfilling the audit requirement by a qualified accountant, stating that the submission of the audit report along with the return is not mandatory for admissibility. The Tribunal's interpretation focused on fairness and justice, aligning with Supreme Court principles. As the audit report was filed before the assessment was finalized, the Tribunal dismissed the Revenue's appeal and confirmed the deduction for the assessee. Case-Laws Income Tax Thu, 04 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56127