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2019 (5) TMI 1253 - AT - Income TaxDeduction u/s 10A - non-filing the report in form No. 56F in original return which was filed with revised return of income - mandatory OR procedural in nature - assessee engaged in the manufacturing business of glass lenses and frames - HELD THAT:- It is an undisputed fact that the assessee has filed the report in the prescribed form before the completion of the assessment proceedings u/s 147. Therefore we are of the view that the assessee has sufficiently complied the provisions of section 10A for claiming the deduction. Hence in our considered view, no disallowance in the given facts and circumstances can be made due to non-filing of the report in the form 56F within the time as prescribed for the deduction u/s 10A. As relying on XAVIENT SOFTWARE SOLUTIONS (INDIA) PVT. LTD. VERSUS DCIT, CIRCLE-3, NOIDA [2018 (4) TMI 992 - ITAT DELHI] the assessee is entitled to the deduction u/s 10A. - appeal of the assessee is allowed.
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