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2018 (4) TMI 1366 - HC - Income TaxBenefit claimed by the assessee u/s 10B - Held that:- In view of the omission of sub-Section (9) in Section 10B with effect from 01. 04.2004 should it be understood that the said section never existed in the statute book and therefore, the benefit claimed by the assessee under Section 10B should be allowed. See CIT-A vs. M/S. GE THERMOMETRICS INDIA (P) LIMITED [2015 (1) TMI 10 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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