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2016 (9) TMI 1188 - HC - Income TaxEntitlment to deduction under section 80-IB - assessee had not filed audit report in Form No.10CCB along with the return of income - Held that:- The submission of the audit report u/s.80IB can be filed even during the course of assessment proceedings. See Murli Export House [1995 (8) TMI 4 - CALCUTTA High Court ]
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