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2013 (10) TMI 1454 - ITAT DELHI
Extract:
.......th price for international transaction and to decide the entitlement of the assessee claimed u/s 10A of the Income-tax Act, 1961 to the file of the Assessing Officer, therefore, this ground is premature. 9. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on this 9th day of October, 2013.