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2012 (8) TMI 1019 - HC - Income TaxDisallowing the benefit available to assessee u/s 10B - Held that:- Tribunal was not justified in disallowing the benefit available to the assessee under Section 10-B of the Income Tax Act; and the view as taken by the Tribunal does not stand in conformity with the law declared in the case of Income Tax Officer Vs. M/s Arihant Tiles & Marbles P. Ltd. (2009 (12) TMI 1 - SUPREME COURT )
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