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Income Tax | Audit Report Filed Before Assessment Sufficient for Deduction; Filing With Return Directory: Delhi HC

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Delhi HC held filing the audit report with return is directory; filing it before assessment satisfies the statutory requirement for deduction. The post Audit Report Filed Before Assessment Sufficient for Deduction; Filing With Return Directory: Delhi HC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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