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2016 (4) TMI 824 - AT - Income TaxDeduction u/s 10B - Export sales made through the sister concern - Held that:- Export sales directly made to the consignee through the sister concern was the deemed export of the assessee and deduction u/s 10B of the Act was available. We direct the AO to allow the deduction u/s 10B of the Act to the assessee on the export sales made through the sister concern M/s Stone World and accordingly the disallowance made by the AO is deleted. - Decided in favour of assessee
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