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2016 (7) TMI 908 - AT - Income TaxDeduction under section 10B denied - Held that:- In the present case, the income of the assessee from maintenance or services was not assessed as its income from business. It has been assessed as “income from other sources”. It has also to be kept in mind that the assessee has nowhere pleaded that service was only provided on the items sold by it. Therefore, to my mind, the ld.Revenue authorities have rightly rejected the claim of the assessee. I do not find any error in the order of the ld.CIT(A). - Decided against assessee.
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