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2014 (2) TMI 128 - KARNATAKA HIGH COURTEntitlement for deduction u/s 10A – certificate required u/s.10A(5) of the Act having not been filed along with the return – assessee produced the Form No.56F at the appellate stage - Held that:- The decision in Commissioner of Income-Tax And Another -vs- Ace Multitaxes Systems Pvt.Ltd. [2009 (1) TMI 260 - KARNATAKA HIGH COURT] followed - sub-section (7) of Section 80-IA of the Act does not cast any obligation on the assessee that the return must be accompanied by the audit report - For meeting the practical difficulties of the assessee, it is not necessary that in all cases, it must be accompanied by the audit report – thus, the order of the Tribunal, declining to interfere with the order of the Appellate Authority is valid – Decided in favour of Assessee.
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