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2013 (2) TMI 733 - AT - Income TaxDenial of deduction under Section 10A as the assessee claimed deduction under Section 10B instead of under Section 10A - Held that:- The provisions of Sections 10A and 10B are similar. The formats of Form No.56F & 56G are same, therefore, this was a technical defect, if any and only on account of technicality and venial defect, the benefit allowable to the assessee should not have disallowed by the AO.
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