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mandatory condition laid down in unambiguous language contained in section 80AC of the Act? We have heard Mr. Dudheria, learned counsel for the appellant ... made by the Assessing Officer on account of disallowance under section 80AC of the Act. On perusal of the order passed by the CITA, dated

correct and proper interpretation of Sections 80IA(4) v, 80IA (7) and 80AC read with Rule 18BBB(2) and Rule 1292) of the Income

deduction under Sections 80IA and 80IB by relaxing the provisions of Section 80AC of the Income Tax Act. We are informed by the learned senior