Assessee Entitled to Section 10AA Deduction Despite Not E-filing Form 56F, Rules CIT(A.

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....Deduction u/s. 10AA - assessee failed in E-filing form 56F along with return of income - CIT(A) has not erred in facts and in law in allowing the claim of the assessee that deduction u/s. 10AA of the Act cannot be denied simply on the ground that the assessee did not e-file form 56F along with the return of income - AT....