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Taxpayer's Claim Upheld: Interest Disallowance and Audit Report Delay u/ss 80IB and 10CCB, Rule 46A Not Penalized.
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....Disallowance of Interest u/s. 80IB - audit report u/s 10CCB – Belated filed Audit Report under Rule 46A - the otherwise admissible claim of the assessee cannot be defeated for technical reason - AT....