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2014 (6) TMI 49 - HC - Income TaxReopening of assessment – Validity of computation of deduction u/s 10A of the Act – Relevant materials not produced – Held that:- The Tribunal was of the view that the AO has referred only to the notes to account, assessee's statement and have used the words ‘should not have been claimed and there is a mistake’ - the Tribunal had merely followed its previous decision, thus, no substantial question of law arises for consideration – Decided against Revenue.
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