Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble
9. In the present case, since the assessee has also submitted the required audit report in form 10CCB to claim deduction u/s 35AD before completion of the assessment and hence a liberal construction of exemption provisions is required to be taken when the substantial compliance of the conditions had been made by the assessee. For this purpose