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 versus CONTIMETERS ELECTRICALS PVT. LTD. CORAM :- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE RAJIV SHAKDHER JUDGMENT BADAR DURREZ AHMED, J (ORAL) This appeal...