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1996 (2) TMI 24 - HC - Income TaxExtract: .......nd we find that the Tribunal was justified in holding that filing of the audit report in Form No. 10B with the return of income was not mandatory and it was sufficient compliance with section 12A(b), if the same was filed during the course of the assessment proceedings. Reference is, thus, answered against the Revenue and in favour of the assessee.
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