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1998 (9) TMI 6 - HC - Income Tax
Extract:
.......ferred to us, namely, whether the Tribunal was correct in law in holding that section 80J(6A) is directory and not mandatory and hence the assessee is eligible for relief under section 80J even though the audit report was not filed along with the return of income as required under section 80J(6A) ? in favour of the assessee and against the Revenue.