https://www.taxtmi.com/caselaws?id=56412 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction of Rs. 1,36,000 under Section 32AB to the assessee. The Tribunal found that the assessee had its accounts audited before filing the original return and subsequently filed the audit report with the revised return, which was considered valid under Section 139(5). Therefore, the Tribunal held that the assessee complied with the conditions of Section 32AB(5) and should be allowed the claimed deduction. en-us Fri, 22 Mar 1996 00:00:00 +0530 Fri, 03 Dec 2010 15:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56412 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction of Rs. 1,36,000 under Section 32AB to the assessee. The Tribunal found that the assessee had its accounts audited before filing the original return and subsequently filed the audit report with the revised return, which was considered valid under Section 139(5). Therefore, the Tribunal held that the assessee complied with the conditions of Section 32AB(5) and should be allowed the claimed deduction. Case-Laws Income Tax Fri, 22 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56412