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2008 (12) TMI 15 - HC - Income TaxInterpretation of Section 10A (5) which is virtually identical to Section 80IA (7) as also 80HHB (3) (ia). It is also identical to provisions of Section 80J (6A) - contention of the revenue was that unless and until the audit report is filed along with the return, the benefit of Section 10A cannot be available to the assessee, is not acceptable - held that the provisions are directory and not mandatory - No substantial question of law arises for our consideration - appeal is dismissed.
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