11 February 2009
Whether ITO can disallow deduction under section 80 DDB if old format of Form 10 I is used. Please provide your valuable opinion with relevant case laws and section.
12 February 2009
Certificate should be strictly in accordance with rule 11DD(2) otherwise claim will be disallowed on technical grounds by the ITO on which rectification can be moved along with Form 10I obtained in accordance with the above rule.