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Principal Commissioner of Income Tax-4 Versus M/s Sahjanand Laser Technology Ltd.

Claim for deduction u/s 10A - Tribunal allowed partial claim - Held that - The conclusion arrived at by the Tribunal regarding the claim of the assessee under section 10A of the Act is based upon concurrent findings of fact recorded by it after appreciating the material on record. Under the circumstances, the said ground of appeal being based purely upon the findings of fact recorded after appreciation of the evidence on record, in the absence of any perversity being pointed out in the impugned ....... + More



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