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2014 (4) TMI 425 - AT - Income TaxDeletion of disallowance u/s 10B of the Act – Held that:- The contention of the assessee that the benefit u/s 10B is no more available to the assessee in view of the later judgment of CIT Vs Regency Creations Ltd. [2012 (9) TMI 627 - DELHI HIGH COURT] is accepted – CIT(A) granted relief u/s 10A in principle contrary to its specific denial by the AO - thus, the order of the CIT(A) is set aside and the matter is remitted back to the AO for examination of the assessee’s claim as per section 10A of the Act – Decided in favour of Revenue.
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