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2010 (8) TMI 633 - MADRAS HIGH COURTRectification of mistake - The very statutory provision prescribing a prohibition in respect of the deductions in relation to the profits and gains itself, has not specifically included Section 80HHC - Apparently, it therefore would only mean that there was no prohibition for claiming any deduction under Section 80HHC while applying the benefits provided under Section 10A of the Act -In any event, having regard a statutory prescription available for the assessee to claim the benefit under Section 80HHC in respect of the profits earned from Section 10A of the Act, there is absolutely no scope for the Assessing Authority to have invoked Section 154 of the Act - In order to state that, that can be considered as an error apparent, inasmuch as, there was no error at all, much less, apparent error to be rectified by the Assessing Authority - Hence,do not find any scope to entertain this appeal, inasmuch as we do not find any question of law - This appeal fails and the same is dismissed against of revenue.
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