https://www.taxtmi.com/caselaws?id=57045 The ITAT dismissed the Revenue's appeal and upheld the CIT(A)'s decision to allow rectification and consider the signed audit report for the deduction under section 80HHC. The ITAT concluded that subsequent submission of evidence should allow for rectification under section 154, contrary to the Assessing Officer's refusal based on the unsigned audit report. en-us Thu, 16 Sep 1999 00:00:00 +0530 Wed, 08 Dec 2010 10:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57045 The ITAT dismissed the Revenue's appeal and upheld the CIT(A)'s decision to allow rectification and consider the signed audit report for the deduction under section 80HHC. The ITAT concluded that subsequent submission of evidence should allow for rectification under section 154, contrary to the Assessing Officer's refusal based on the unsigned audit report. Case-Laws Income Tax Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57045