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2015 (3) TMI 219 - AT - Income TaxDeduction u/s 10B - manufacturing of testing of equipment - Held that:- Tribunal in the order [2013 (9) TMI 197 - ITAT DELHI] as referred by the Ld. CIT(A) has elaborate referred to the facts and circumstances of the case and has concluded that assessee was engaged in the manufacturing of assembling the plants which are disassembled for exports. Considering these facts, the Tribunal affirmed the Ld. CIT(A)’s order. We find that the aforesaid decision of the Tribunal is also applicable in this assessment year - Decided against Revenue.
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