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2015 (3) TMI 1373 - AT - Income TaxDenial of deduction u/s 10A - HELD THAT:- As following the same parity of reasoning in assessee's own case [2015 (3) TMI 494 - ITAT PUNE] we hold that in the absence of any arrangement having been arrived between the parties which resulted in higher profits, there is no merit in the order of the AO in re-working the profits by invoking the provisions of section 10A(7) r.w.s. 80-IA(10) - Accordingly, we reverse the order of the CIT(A) in restricting the deduction u/s 10A of the Act and direct the AO to delete the addition - Decided in favour of assessee.
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