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Supreme Court of India
Commissioner Of Income-Tax, … vs Panama Chemicals Works on 15 September, 2000
Equivalent citations: AIR 2003 SC 2065
Bench: B Kirpal, R Pal


1. Delay condoned.

2. Special leave granted.

3. After hearing the learned Counsel for the appellant, we are of the opinion that a question of law did arise. We, therefore, direct the Tribunal to state the case and refer the following question of law to the High Court:

Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the claim of the assessee under Section 80I is justified even if he had not filed the audit report in Form No. 10-CCB along with return of income ?

4. The appeals are disposed of.

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