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2010 (10) TMI 620 - AT - Income TaxDeduction u/s 10A - assessee has sought a limited relief to the extent that the matter regarding eligibility for deduction under section 10 A should be considered afresh in the light of the fact that the deduction is unit specific, that the deduction in respect of the unit originally owned by AJPL was only availed for eight years before the assessee came to own it, and that the unit was purchased by the assessee as an independent unit - mere fact that all these facts were not placed before the lowers authorities earlier must not denude assessee of his claim for a rightful deduction, if admissible on merits - since the claim of deduction under section 80 HHC became relevant only upon rejection of deduction under section 10A by the Assessing Officer, there was no way the assessee could have raised this claim before the Assessing Officer and file the requisite certificate - issue of admissibility of deduction under section 10A is restored to the file of the Assessing Officer for fresh examination in the light of observations made above, and that (b)the adhock disallowances of expenses are deleted - Appeals are partly allowed
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