TMI BlogDeduction u/s 10B denied - alternative claim of deduction u/s 10A was not entertained by the CIT(A)...Deduction u/s 10B denied - alternative claim of deduction u/s 10A was not entertained by the CIT(A) primarily for the reason that the assessee had not claimed the same in original returns filed - even if the audit report is not filed in Form No.56F along with the original return, it is not fatal, provided the assessee subsequently files the same and satisfy all other conditions mentioned for claiming deduction u/s 10A of the I.T.Act - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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