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2014 (8) TMI 1123 - AT - Income TaxRevision u/s 263 - assessee claimed deduction u/s 10B instead of sec. 10A - AO without considering the facts granted exemption u/s 10B - technical mistake in claiming deduction u/s 10B - Held that:- Though the assessee made the claim before the CIT that the assessee is entitled for deduction u/s 10A, the claim of sec. 10A was not examined by the lower authorities and the CIT straight away directed the AO to withdraw the exemption made u/s 10B, which is not proper. We are inclined to direct the AO to decide the issue afresh.
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