2013 (8) TMI 382

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....t for consideration before the Learned Tribunal was whether deduction under Section 80IB could have been allowed when the assesse failed to furnish the audit report along with the income tax return. The Learned CIT (A) set aside the order of the Assessing Officer refusing to allow the deduction. The Revenue preferred an appeal. The Learned Tribunal dismissed the appeal because the issue was alread....