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2012 (6) TMI 264 - MADRAS HIGH COURTTribunal remitting the issue of claim of deduction u/s 10B to the file of the AO – Tribunal stated that CIT(A) has not followed the requirement of Rule 46A - assessee contested that all details have been furnished to the AO who was also given an opportunity in the course of appellate proceedings before the CIT(A) – Held that:- The documents that were placed before the CIT(A) related to Form 56G and the documents pertaining to local sale and export sale a certificate granted by the Export Commissioner as regards the separate location of the export unit - in the course of the appeal before the CIT(A), details in support of the various columns in Form 56G were placed before the Assessing Authority for his remarks and report - the order of the Tribunal shows that there is hardly any reference as to the fresh material which went unnoticed or which had not been placed before the Officer for offering his comments – absolute compliance of the provisions of Rule 46A (3)no justification in granting the order of remand - in favour of assessee.
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