Section 80IB deduction not allowable if Form 10CCB not filed with return of income

DCIT Vs Kalyan Aqua & Marine Exports India Pvt Ltd (ITAT Visakhapatnam) We find that even though it is claimed by the Ld. AR that there was a technical error which prevented the assessee from filing/uploading the Form-10CCB along with return of income filed U/s. 139(1), the Ld. AR could not produce the Form-10CCB claimed to have been prepared by the assessee on the date of filing of return of income U/s. 139(1) of the Act. The Ld. CIT(A) simply relied on the plea of the assessee that the assessee has obtained the Form 10CCB along with the other statutory reports but has not called for its ...