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2014 (9) TMI 392 - ALLAHABAD HIGH COURTDeduction u/s 80HH and 80I – Certificate in Form 10C as required Rule 18-B not submitted - Held that:- The assessee has never furnished the required certificates as well as the particulars even before the FAA or before the Tribunal - The certificates or particulars were not even furnished before the Hon'ble Court - The presumption arises that assessee neither possesses the certificates nor have particulars as required by law - When it is so, then, there is no reason to interfere with the impugned order passed by the Tribunal – Decided against assessee.
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