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2013 (8) TMI 382 - HC - Income TaxDeduction u/s 80IB - Audit report not furnished - Held that:- interpretation merely permits the assessee to produce the said report even after the date of the filing of the return as passed; it does not wholly do away with the requirement of filing the report altogether - assessee having produced the necessary reports at the necessity time - Following decision of Commissioner of Income Tax vs. Berger Paints (India) Ltd. [2002 (2) TMI 97 - CALCUTTA High Court] - Decided against Revenue.
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