Deduction u/s 80IA allowable as form 10CCB was filed before final assessment order

Marudhamalai Sri Dhandapani Spinning Mills Vs DCIT (ITAT Chennai)

ITAT Chennai held that even though certificate in Form no. 10CCB was not filed along with return of income, but same was filed before the final order of assessment was made, hence the assessee was entitled to claim deduction u/s. 80IA of the Act.

Facts- The appellant is a partnership firm engaged in the business of manufacture and sale of cotton yarn. The appellant had filed its return of income for A.Y. 201

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