While remanding the matter for fresh disposal of assessee's claim u/s 80IB of Income Tax Act, 1961 in the wake of new admissible evidence, the Mumbai ITAT directed the AO to consider the audit report u/s 44AB along with Form 3CB.The Bench comprising Kuldip Singh (Judicial Member) and Gagan Goyal (Accountant Member) observed that, “Since the uploading of the audit report with form No.3CB...