2016 (9) TMI 1188

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..... - CALCUTTA High Court ] - G. A. No. 2087 of 2009, ITA No. 205 of 2009 - - - Dated:- 14-7-2016 - Girish Chandra Gupta And Arindam Sinha, JJ. For Revenue : Mr. M.P.Agarwal,Advocate Mr.Farhan Gaffar,Advocate For Assessee : Mr.Soumitra Mookherjee,Advocate ORDER The Court : The appeal was presented with an application for condonation of delay of 46 days. The appeal is directed .....

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..... 05,05,879 under section 80-IB of the Income-tax Act, 1961 though it had not filed audit report in Form No.10CCB along with the return of income and the deduction is subject thereto ? The learned Tribunal in that regard has held as follows : Further, the above issue is also covered by the decision of the Hon ble Jurisdictional High Court in the case of Murli Export House reported in 238 .....

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