Late Filing Denies Assessee Deduction u/s 80-IB; E-Return Attempted to Mislead Tax Authorities.

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....Entitlement to deduction under section 80-IB - Held that:- Since the assessee had filed the return of income belatedly on September 20, 2010, the assessee was not entitled for deduction u/s 80-IB - print out of the e-return of the assessee clearly show that there was an attempt to mislead the Department. - AT....