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2006 (8) TMI 159 - HC - Income TaxDeduction u/s 80-I - not filed the audit report in Form No. 10CCB along with the return of income - HELD THAT:- We are of the view that even if an assessee fails to file information in Form No. 10CCB along with the return, he cannot be divested of the benefit of section 80-I. It is not a case where the form was filed after the assessment, but before it and, therefore, when the authorities assessed the income, the form was before the Assessing Officer. Thus, we find that the approach of the CIT (A) and the Tribunal was proper. Thus, the Tribunal was justified in law in holding that the claim of the assessee u/s 80-I is justified even if he had not filed the audit report in Form No. 10CCB along with the return. We, therefore, answer the question against the Revenue and in favour of the assessee.
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