Taxpayer Denied 10A Deduction Due to Non-Compliance with Audit Report Submission Requirements.

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....Eligibility of deduction u/s.10A - CIT(Appeals) has cast serious aspersions on the veracity of Audit Report filed along the alleged manual return. - Since the assessee has failed to comply with the provisions of section, the assessee is not eligible for claiming deduction u/s. 10A - AT....