Assessing Officer Cannot Exploit Assessee's Mistake; Deduction u/s 80IB Allowed, Upholding Natural Justice Principles.

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....Deduction u/s 80IB - percentage completion method - AO cannot take the benefit with regard to the inadvertent mistake committed by the assessee in filing the return of its income. The AO should not act against the principal of natural justice - deduction allowed - AT....