The Visakhapatnam bench of Income Tax Appellate Tribunal (ITAT), confirms the deduction u/s 80IB of the Act,1961 when the assessee failed in the submission of Form-10CCB. The respondent-assessee, M/s. Kalyan Aqua & Marine Circle-3(1)engaged in the manufacturing of a food processing unit filed its return of income declaring a total income of Rs. 28,42,090/- after…
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