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2012 (10) TMI 239 - HC - Income TaxWhen the issues in relation to deduction under Section 80-O on account of the fees for management services received outside India and the deduction of Excise Duty and Customs Duty on payment basis under Section 43B, were not pressed before the learned Tribunal by the learned counsel for the assessee rather conceded to accept the decision of CIT (Appeals), we think that this Court cannot re-open the issue. Mere pendency of the appeal in connection with computation of deduction under Section 80HHC before the Supreme Court cannot be a ground for taking different decision by this Court to accept the contention. - Decided against assessee.
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