2002 (12) TMI 66

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..... te Tribunal for the assessment year 1986-87 passed on August 4, 1999. The assessee is a registered firm and in the relevant assessment year it was required to obtain a copy of the audit report as per the requirement of section 44AB of the Income-tax Act. The specified date for obtaining the audit report was October 31, 1986, which was the extended date fixed by the Central Board of Direct Taxes. .....

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