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2008 (11) TMI 18 - HC - Income TaxTribunal in fist round of appeal was of the view that the assessee was fully justified in raising the claim u/s 10A, for the first time, before the CIT (A), who ought to have entertained it and decided on merits – thereafter, CIT found that assessee’s claim is justified - Tribunal in second round hold that the revenue, having accepted the order of the Tribunal in the first round, cannot raise those objections in the second round - no infirmity in Tribunal’s order - No question of law arises
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