In the result, appeal filed by the assessee is allowed
Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal
68 of the Act, on the ground that for the purpose of claiming deduction, the assessee did not file necessary certificate in Form 10CCB of the Act along with the return of income, which was filed on 18.7.2005 declaring the income as Rs.1,02,11,036/-. 3. As against the disallowance of the claim, the assessee filed an appeal before