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2018 (8) TMI 579 - SCH - Income TaxReassessment u/s 147 - Business of export of Back Office and computer software - claimed deduction u/s 10B - AO disallowing 100% deduction u/s 10B stating that assessee had not fulfilled the requirement of being a 100% export oriented undertaking - Held That:- No merit in this petition. Special Leave Petition is accordingly dismissed.
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