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2021 (10) TMI 265 - AT - Income TaxDisallowing the deduction claimed u/s 10A - AO during the assessment proceedings found that the assessee is not engaged in the activity of export of the website assessee is not eligible for deduction u/s 10A - CIT-A deleted the addition - HELD THAT:- No material has been placed on record by the Revenue to demonstrate that the decisions of Tribunal as discussed above while dismissing the appeal of Revenue has been set aside / stayed or overruled by the Higher Judicial Authorities. Before us, Revenue has not placed any material on record to point out any distinguishing feature in the facts of the case for the year under consideration and that of earlier year nor has placed any contrary binding decision in its support.
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