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2019 (11) TMI 103 - BOMBAY HIGH COURTEligibility for deduction u/s. 10A - expansion of the existing units - HELD THAT:- The issue raised herein stands concluded in favour of the Respondent- assessee by the order of this Court in its own case [2013 (10) TMI 293 - BOMBAY HIGH COURT] . The aforesaid appeal was filed by the Revenue from the order of the Tribunal relating to the assessment year 2002-03. No distinctive features have been shown in the present year from that of assessment year 2002-03 warranting different view to be taken Deduction u/s 80IA(10) - Appeal admitted on question (b) - Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in interpreting the words “so arranged” used in section 80IA(10) to impose burden on A.O. to prove tax avoidance before invoking section 80IA(10) of the Act when bare reading of the provision does not impose such burden of proving tax avoidance on A.O.?”
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