Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.

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....A one-day delay in uploading Form 10DA for the additional employment deduction was treated as a procedural lapse, not a substantive defect, because the form was already on record before the section 143(1) intimation. The Tribunal followed co-ordinate Bench rulings that the prescribed form is a compliance requirement for verification, and the claim cannot be denied once the form is available before assessment or intimation. Reliance on Wipro was distinguished as an exemption-case authority, not a deduction-case authority. The disallowance was deleted and the deduction allowed.....