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2018 (3) TMI 218 - AT - Income TaxAdjustment of brought forward unabsorbed depreciation before allowing deduction u/s 10A - revision u/s 263 - Held that:- Unabsorbed depreciation is not to be reduced while working out deduction u/s 10A of the Act. See case of Canam International Pvt. Ltd.[2015 (2) TMI 108 - ITAT DELHI]. The impugned order passed by the learned Pr. CIT u/s.263 of the I.T. Act is not sustainable in the eyes of law. - Decided in favour of assessee
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