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2014 (2) TMI 1225 - AT - Income TaxEligible profit u/s 10B - inclusion of export profits as claimed by the assessee - reveision u/s 263 - Held that: - Since the issue in question stands squarely decided in favour of the assessee by the ITAT Special Bench order in the case of Maral Overseas Ltd. (2012 (4) TMI 345 - ITAT INDORE ), which has not been disturbed by any superior authority, is binding on us. Respectfully following the same, we hold that on merits the assessee’s computation of eligible profit u/s 10B is to be allowed after including the export profits as claimed by the assessee. In view thereof, without going into technicalities of validity of sec. 263 we uphold the action u/s 263 and the issue on merits is decided in favour of the assessee
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