2017 (5) TMI 1473

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.... Piyush Kumar Kamal, Advocates O R D E R 1. Admit. 2. Having heard learned counsel for the parties, the following questions are framed for determination: "A. Whether the ITAT was correct in law to allow the deduction claimed by the assessee u/s 80 IC of the Act when the filing of return was admittedly delayed and was against the clear provision of section 80 AC of the Act which s....