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2012 (6) TMI 839 - AT - Income TaxExtract: .......t the case of the Revenue that such amount deductible u/s 10B was not credited to the profit and loss account. In view of the foregoing discussion, we find that the learned CIT(A) has taken an unimpeachable view on this issue. We, therefore, uphold the same. 4. In the result, the appeal is dismissed. Order pronounced on this 06th day of June, 2012.
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