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2016 (7) TMI 188 - AT - Income TaxDisallowance u/s 80IC - Held that:- The objections of the Assessing Officer that the new business is by transfer of earlier business and no production has been actually made by the assessee are contrary to the record. Hence, we do not see any reason to interfere with the order of the ld. CIT(A) and the same is hereby upheld. Thus, the ground raised by the Revenue is rejected. - Decided in favour of assessee.
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