2013 (11) TMI 735

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....of law referred by the Income Tax Appellate Tribunal, Chandigarh Bench is as follows: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing the assessee's claim u/s 80-J even where the assessee failed to comply with the mandatory provisions of section 80J(6A) of the Income Tax Act, 1961?" The question is no longer res-integra as it has b....