Section 80IA(7)- Filing of audit report along with return not mandatory

Tribunal had arrived at the correct conclusion that the requirement of filing of audit report along with the return was not mandatory but directory and that if the audit report was filed at any time before the framing of the assessment, the requirement of section 80IA(7) would be met.

HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on : 02.12.2008

ITA No.1366/2008

COMMISSIONER OF INCOME TAX
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