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2005 (1) TMI 48 - HC - Income Tax"Whether Tribunal was justified to direct the Assessing Officer to allow deduction under section 80HHC, to the assessee when the mandatory condition of filing of audit report along with the return of income, for the purpose of deduction under section 80HHC was not satisfied?" - Since the provisions of section 80HHC of the Act are substantially similar to section 32AB(5), we have no hesitation to hold that the Tribunal did not commit any error by granting relief to the assessee. Thus, the question referred by the Tribunal is answered against the Revenue
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