Legal Articles Delhi High Court Rules That Deduction Under Section 80-IA(7) Cannot Be Denied for Failure to Digitally File Audit Report August 20, 2024 / August 20, 2024 by Bharat Bhushan | Leave a Comment The Delhi High Court has ruled that a deduction under Section 80-IA(7) of the Income Tax Act cannot be denied simply because the assessee failed to digitally file an audit report. A bench comprising Justice Yashwant Varma and Justice Ravinder Dudeja observed that since the Audit Report was duly furnished to the Assessing Officer (AO) […] Read more ยป Deduction Under Section 80-IA(7) Cannot Be Denied for Failure to Digitally File Audit Report