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2007 (7) TMI 283 - PUNJAB AND HARYANA HIGH COURTClaim for deduction u/s 80HHC - assessee has failed to attach audit report u/s 44AB along with return – but assessee has filed the tax audit report later - Tribunal reversed the view taken by the AO and the CIT (A) by holding that the assessee was not a company nor a co-operative society whose accounts were separately required to be audited under the Act. This is a case of an individual and tax audit is required under clause (BB) of the Explanation to section 44AB which was eventually filed and furnished – consequently tribunal rightly held that assessee was entitled to the benefit of deduction u/s 80HHC
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