Assessee denied deduction under Income Tax Act Section 80IB due to late submission of audit report Form 10CCB.

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....Deduction u/s 80IB - delayed filing of audit report in the prescribed Form 10CCB - As the assessee had failed to comply with the statutory conditions which rendered her eligible for claiming deduction u/s.80IB of the Act, therefore the benefit of deduction rightly denied - AT....