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2011 (6) TMI 10 - HC - Income TaxDisallowance - Exemption u/s 10B - Scrutiny - the assessee also gave alternate working of the total expenditure based on total turnover of CEL-I and CEL-II and consequently reduced the claim under Section 10B to the extent of `1.00 crore approximately by relocating the expenses based on turnover - the assessee was involved in manufacturing of an article or thing and that the mere fact that it was getting some works done on job basis from its sister concern would not deprive the assessee of its entity to be an EOU manufacturing unit - Even for the assessment year 2005-06, the appeal filed by the assessee has already been allowed by the CIT(A) holding the assessee to be entitled to claim deductions under Section 10B - The appeal is dismissed
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