Meaning of “Alongwith return of income”

Case Name : Cit v. Godha chemicals (p.) Ltd. 

Citation : [2013] 39 Taxmann.Com 98/257 ctr 10/353 itr 679 (raj.)

Court : Rajasthan high court

Section : 80HHC

Meaning : Expression ‘alongwith return of income’ as occurring in sub-section (4) of section 80hhc could always be interpreted as directory so far it relates to time of filing of report and, hence, even if report is filed during assessment proceedings, assessee cannot be denied claim of deduction.

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