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2012 (11) TMI 1126 - HC - Income TaxGrant of benefit under Section 10-B - Held that:- It appears that the assessee had claimed the benefit of Section 10-B on the basis of the provisions which pertains to Section 10-A. AO must in fairness consider the documents on the basis of the claim and ascertain whether they are proper and after verifying them, pass appropriate order as to whether the benefit of Section 10-A can be granted.
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