2024 (10) TMI 363

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....nt Member For the Appellant : Shri Mukesh Kumar Patawari, FCA For the Respondent : Shri Raja Sengupta, Addl. CIT, Sr. DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order dated 29.02.2024 of the Ld. Commissioner of Income Tax (Appeals) ADDL/JCIT(A)-5, Mumbai (hereinafter referred to as the "Ld. CIT(A)" passed u/s. 250 of ....

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....'ble Supreme Court has held that, even though it is necessary to file certificate in Form 10CCB along with the return of income, but even if the same has not been filed with the return of income, but the same was filed before the final order of assessment was made, the assessee was entitled to claim deduction u/s. 80-IB of the Act. 4. so far as the reliance of the ld. DR on the another decision....

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....se of M/s. Wipro Ltd. (supra) is reproduced below: "11. Now so far as the reliance placed upon the decision of this court in the case of G. M. Knitting Industries Pvt. Ltd. (supra), relied upon by the learned counsel appearing on behalf of the assessee is concerned, section 10B(8) is an exemption provision which cannot be compared with claiming an additional depreciation under section 32(....