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2015 (1) TMI 395 - HC - Income TaxDeduction u/s 80IA - Whether on the facts and in the circumstances of the case the Tribunal was right in allowing the deduction especially when the assessee has not filed audit report in Form 10CCB along with the return nor before the date of completion of the assessment - Held that:- filing of the audit report along with the return, as contemplated under section 32AB(5) of the Act, is only directory and not mandatory. Hence, finding no substantial question of law arising for consideration - Following decision of Commissioner of Income Tax v. AKS Alloys (P) Ltd. [2011 (12) TMI 39 - MADRAS HIGH COURT] - Decided against Revenue.
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