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2014 (3) TMI 1122 - HC - Income TaxDeduction under Section 10A - Denial of claim as the assessee was not engaged in the business of manufacture of garments and the auditor’s report was not filed either with the Return or at the time of assessment - Held that:- Advocate appearing for the appellant submitted before us that one of the requirements is filing of the auditor’s report which the assessee did not do. But this point was neither agitated before the C.I.T. nor before the learned Tribunal. We are not, as such, inclined to go into this question of fact as to whether the auditor’s report was, in fact, filed or not filed. That question should have been raised before the C.I.T or at any rate, before the learned Tribunal. When this question was not raised, we can proceed on the basis that this point was given up. We are, as such, of the opinion that no substantial question of law is involved
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