Assessee suffered long-term capital loss from slump sale and claimed allowance of same under section 50B. Assessing Officer disallowed claim for reason that audit report in Form No. 3CEA was not uploaded on Income Tax Portal along with return of income. Tribunal held that  since assessee duly furnished copy of audit report in Form No. 3CEA before Assessing Officer during assessment proceedings, Assessing Officer ought to have treated same as sufficient compliance for purpose of allowing claim. (AY. 2018-19)