Tax Deduction Rejection u/s 80IB Deemed Unjust; Authorities Failed to Follow Section 139(9) Procedures.

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....Eligibility for deduction u/s. 80IB - The Revenue authorities were not justified in rejecting the said return without following the procedure prescribed u/s.139(9) by merely taking a view that a revised return was afterthought and was filed only to reduce assessee’s tax liability.....