Held that  for the period anterior to the amendment of S. 10A(5) carried out by the Finance Act, 2020, the only requirement was to furnish the audit report in the prescribed form along with the return of income; since the assessee claimed deduction under S. 10AA by filing the revised return under S.. 139(5) and also uploaded the requisite audit report in Form No. 56F along with that, assessee’s claim is allowable. Held that the AO has  not proved existence of any arrangement between the assessee and its AES so as to produce more than ordinary profits in the hands of the assessee, the amount of deduction under S.  10AA r/w s. 80-IA(10) cannot be reduced simply by comparing the profit margin of the assessee from the transaction with its AES with that earned by the comparables. (AY. 2013-14)