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2008 (12) TMI 16 - HC - Income TaxInterpretation of S. 10B (5) which is virtually identical to the provisions of Section 80IA (7) as also 80HHB (3) (ia) - Denial of claim for deduction u/s 80-IA by Commissioner (A) - 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 – tribunal’s order require no interference – revenue’s appeal dismissed
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