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2016 (1) TMI 1286 - AT - Income TaxExemption u/s. 10A - Held that:- Issue stands decided in favour of the assessee by the order of the Hon’ble High Court in assessee's own case for previous AY [2012 (9) TMI 1097 - BOMBAY HIGH COURT] as relying on case of CIT vs. Gem Plus Jewellery India ltd. [2010 (6) TMI 65 - BOMBAY HIGH COURT] thus held the communication charges, professional fees and expenses incurred in foreign exchange for travelling should be reduced from the total turnover as well as from export turnover for applying the provisions of Section 10A Non granting credit of taxes deducing at source and charging of interest u/s. 234B and 234C - AR stated that the assessee filed rectification application in that regard - Held that:- We find that the assessee had filed application u/s.154 of the Act before the AO on 27.2.2013 and it has not been disposed by him till date. We direct that the rectification application filed by the assessee should be disposed within six weeks of receipt of our order. Grounds allowed for statistical purposes.
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