No denial of sec. 80-IB deduction if material before AO evidenced employment of more than 10 workers in each unit

INCOME TAX : Where even prior to assessment, assessee produced material before Assessing Officer which evidenced that each of Units of assessee employed more than 10 workers, assessee fulfilled conditions required for claiming deduction under section 80-IB even though it failed to mention same in Form No. 10CCB

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