Assessing Officer Must Consider Late Form No. 10CCB Submission for Section 80-IA Deduction Eligibility in Reassessment.

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....Deduction u/s 80-IA - Assessee not filed form No.10CCB alongwith return of income in original assessment proceedings - the audit report furnished at the time of reassessment proceedings could not be ignored by the Assessing Officer while adjudicating the issue of admissibility of deduction under Section 80-IA....