Revised Deduction Claim u/s 80IA Accepted as Audit Reports Submitted During Assessment; Form 10CCB Rules Amended.

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....Deduction u/s 80IA - assessee raised revised claim before AO - audit reports under Form No. 10CCB filed at the time of assessment - returns required filed electronically not to be accompanied by any document and rules for filing was amended subsequently and Form were filed in the course of assessment - deduction duly allowable....