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Deduction Denied: Assessee Fails to File Mandatory Audit Report for Section 80IA, Violating Section 80IA(7) Conditions.

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....Deduction u/s 80IA - assessee has not fulfilled the basic condition provided u/s. 80IA(7) of the Act as per which the assessee is required to file along with the return of income an audit report in Form No. 10CCB - benefit denied - AT....

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