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2022 (11) TMI 423 - AT - Income TaxDeduction u/s 80IC - assessee company has failed to e-file the return of income or manual filing within the due date specified as per section 139(1) - HELD THAT:- By following the decision of the Tribunal in assessee’s own case for the assessment year 2011-12 [2014 (8) TMI 674 - ITAT CHENNAI] AO has made disallowance of deduction claimed under section 80IC which was rightly confirmed by the ld. CIT(A). Thus, we find no infirmity in the order passed by the ld. CIT(A). Accordingly, the ground raised by the assessee is dismissed.
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