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2013 (11) TMI 274 - AT - Income TaxDeduction u/s 10AA - manufacturing/production and export of handicraft - unit setup in SEZ - disallowance on the ground of goods traded and not manufactured by it as eligible articles. - income in respect of income received/accrued from DEPB / duty drawback (DDB) – Held that:- In the preceding assessment years 2007-08 and 2008-09, the deduction claimed by the assessee under section 10AA of the Act was allowed while passing the assessment orders under section 143(3) of the Act - In the instant case, nothing is brought on record to substantiate that there is any change in the facts of the present year vis- ŕ-vis to the earlier years - On the principle of consistency also, the claim of the assessee was allowable – Also, reliance has been placed upon the judgment in the case of M/s. Suraj Exports India Sardar Shahar, Churu Vs. ITO, Churu [2013 (11) TMI 262 - ITAT JODHPUR] - Deduction u/s 10AA allowed – Decided against the Revenue.
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