Deduction u/s. 80IB cannot be denied by virtue of surrender of claim before A.O.

IN THE ITAT MUMBAI BENCH ‘E ‘ SteelFab Engineering Corpn. (India) V/s. Assistant Commissioner of Income-tax IT APPEAL NO. 494 (MUM.) OF 2006 C.O. NO. 15(Mum.) OF 2009 [ASSESSMENT YEAR 2000-01] APRIL 13, 2012 ORDER Amit Shukla, Judicial Member This appeal has been filed by the assessee against order dated 19.08.2005 passed by CIT-XII, Mumbai for the quantum of assessment for the Assessment Year 2000-01. 2. The appeal is barred by limitation by 91 days. Along with the appeal, the appellant has filed a petition for condonation of delay accompanied by an affidavit of p...