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2014 (1) TMI 804 - HC - Income TaxDeduction u/s 10B - Held that:- The assessee has subsequently produced the said documents claiming exemption - Authorities declined the assessee’s claim and proceeded on the assumption that the appellant is not entitled to the benefit - In the remand proceedings the Tribunal has not looked into the documents and has refused to grant exemption sought for by the appellant without looking into the documents whether the certificate enabled the assessee to claim exemption or not and whether the audit report is available - It is settled law, that the documents may be filed before the first appellate authority, which is also justified - Therefore, the authorities having not properly applied their mind to the contentions raised as well as to the statutory provisions has passed the orders in the assesse’s case on two occasions - The issue has been restored for fresh adjudication.
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