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2016 (7) TMI 179 - ITAT BANGALOREReopening of assessment - Deduction under Section 10B - Held that:- Since the issue on merits regarding the restriction of the deduction under Section 10B of the Act arising from the original assessment order has been decided by this Tribunal therefore, subsequent revision order becomes infructuous. Accordingly, we set aside the impugned revision order. - Decided in favour of assessee.
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