https://www.taxtmi.com/caselaws?id=60809 The Appellate Tribunal ruled in favor of the assessee, holding that the failure to submit the audit report along with the return for claiming deduction under section 80J of the Income-tax Act should not be considered a fatal defect. The Tribunal considered the provisions of section 80J(6A) as directory rather than mandatory and directed that the deduction be allowed since the necessary particulars were on record and the audit report was subsequently filed. The decision emphasized procedural fairness and the opportunity for rectification of defects, ultimately granting the deduction under section 80J for the assessment year 1977-78. en-us Wed, 02 Feb 1983 00:00:00 +0530 Sat, 08 Jan 2011 11:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60809 The Appellate Tribunal ruled in favor of the assessee, holding that the failure to submit the audit report along with the return for claiming deduction under section 80J of the Income-tax Act should not be considered a fatal defect. The Tribunal considered the provisions of section 80J(6A) as directory rather than mandatory and directed that the deduction be allowed since the necessary particulars were on record and the audit report was subsequently filed. The decision emphasized procedural fairness and the opportunity for rectification of defects, ultimately granting the deduction under section 80J for the assessment year 1977-78. Case-Laws Income Tax Wed, 02 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60809