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2009 (11) TMI 538 - HC - Income TaxReassessment - assessee would under the guise of questioning the taxability would in effect convert it as his appeal or revision in disguise which is impermissible in law particularly having accepted the assessment orders – reassessment proceedings pertaining to particular income - claim for exemption from the taxability under section 10B in reassessment proceedings is to be restricted only to the extent of escaped income and not the entire income as claimed by the assessee
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