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2008 (12) TMI 13 - HC - Income TaxInterpretation with regard to the provisions of Section 10B (5) which is virtually identical to the provisions of Section 80IA (7) as also 80HHB (3) (ia). It is also identical to the erstwhile provisions of Section 80J(6A) - held that as long as the audit report is filed before the framing of the assessment, the provisions of Section 80IA (7) would be complied with inasmuch as the same are directory and not mandatory - No substantial question of law arises – revenue’s appeal dismissed
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