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2015 (6) TMI 324 - HC - Income TaxRevision u/s 263 - commissioner had held that the computation of deduction u/s.10A of the Act when computing total income should be in respect of both STP units as well as non-STP units i.e., in respect of the entire company - Held that:- We are unable to accept the said submission of the learned Counsel for the appellants, as by accepting the return filed by the assessee in which the requisite details had been given, it was not necessary for the Assessing Officer to give detailed reasons, although it could be said that had such reasons been given, it may have been better. However, the order cannot be said to be erroneous in sofar as it is prejudicial to the interests of the revenue or taken up for revision under Section 263 of the Act, merely because no reasons had been given, even though the order of the Assessing Officer was in terms of the amended provision of Section 10A(4) of the Act. As such, we are of the view that no substantial question of law arises for determination of this Court. - Decided against revenue.
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