Deduction Disallowed u/s 35AD: Delay in Certificate Not Assessee's Fault, No Statutory Time Limit Specified.
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....Disallowance of deduction u/s.35AD - There is no fault on the part of the assessee to apply and/or obtain the said certificate so far delay is concerned nor there any time limit specified for obtaining such certificate in this Statute.....
TaxTMI