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2015 (8) TMI 1147 - ITAT CHENNAIEntitlement to deduction under section 80-IB - Held that:- Since the assessee had filed the return of income belatedly on September 20, 2010, the assessee was not entitled for deduction under section 80-IB of the Act. The assessee has made a plea before us, that there was an error in filling e-return of income which is too technical is to be ignored. In our opinion, this was considered by the Tribunal on the earlier occasion and the Tribunal had given the findings in the assessee's own case for this assessment year [2015 (8) TMI 692 - ITAT CHENNAI] which is staring at the assessee wherein it observed that reading of the print out of the e-return of the assessee clearly show that there was an attempt to mislead the Department. The assessee after working out tax dues, showed taxes paid as 1,38,84,356 when the total even as per the assessee's figure itself ought to have been more. In such a situation, we cannot say that claim for granting deduction under section 80-IB was unjustly rejected by the Assessing Officer. The assessee had preferred no such claim in its return at all. This seems to be the right decision taken by the Assessing Officer. - Decided against assessee.
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