Deduction under S.10AA cannot be denied only on the ground that the assessee did not e. file Form No56F along with the return of income, when the assessee has furnished Form No 56F during the assessment proceedings. Tribunal also held that deduction under section 10AA cannot be partly denied on the ground that a group company which is manufacturing and selling the same type of product has reported much lower net profit rate as compared to the net profit rate reported by the assesse.  (AY, 2014-15)