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2008 (8) TMI 273 - HC - Income TaxClaim of Special deduction u/s 80HHC - report of chartered accountant, certifying that the deduction has been correctly claimed - Tribunal was right in holding that the Assessing Officer should not have rejected the legitimate claim of the assessee on mere technical ground, i.e., non-furnishing of the chartered accountant’s report along with the return of income – if report is submitted at subsequent stage and in any case, before the completion of assessment proceeding, the assessee’s claim for deduction under section 80HHC cannot be disallowed
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