2013 (6) TMI 715

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....e the Chief Justice Sri K.J. Sengupta) This appeal is sought to be admitted in relation to the assessment year 2008-2009 on the following substantial questions of law. a. Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that deduction under Sec. 80IC of the Income Tax Act could be allowed even though the return of income was not filed wit....