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2015 (8) TMI 716 - HC - Income TaxEntitlement to the benefit of Section 10A - ITAT allowed claim - Held that:- The impugned order of ITAT has merely followed the order of this Court in Western Outdoor and Paul Brothers [2012 (8) TMI 709 - BOMBAY HIGH COURT] in holding that in the absence of withdrawal of benefit of the first year, the benefit cannot be disallowed in subsequent Assessment years. Therefore no fault can be found with the impugned order. - Decided in favour of assessee.
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