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2021 (7) TMI 476 - SCH - Income TaxEntitled for deduction u/s 10B - whether the assessee in the instant case, has complied with the requirements as laid down in Section 10B(2)? - Whether assessee is formed by splitting or reconstructing of business - tribunal dismissing the appeal preferred by the revenue by holding that the assessee is entitled for deduction under Section 10-B - Deemed dividend - Additional substantial question of law - Reserve and surplus show as accumulated profit - HELD THAT:- SLP dismissed.
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