Assessee's Deduction Claim u/s 80IC Upheld After Revised Return Corrects Initial Error in First E-Filing Year.

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....Claim of deduction u/s 80IC - Where, on the filing of the revised return the error was corrected, the assessee cannot be said to have not fulfilled the provisions of section 80IC of the Act in furnishing the return of income prescribed u/s 139(1) of the Act, keeping in mind that this was first year of e-filing of return of income by the assessee.... - AT....