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2012 (1) TMI 306 - ITAT BANGALORE
Extract:
.......e claim of the appellant u/s 10-B of the Act for the AY under dispute which was, admittedly, not the formation of Filati Division. 8. In a nut-shell, the findings of the Ld. CIT (A) require no intervention of this Bench. It is ordered accordingly. 9. In the result, the Revenue's appeal is dismissed. Order pronounced in open court on 27/01/2012.