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2020 (10) TMI 248 - AT - Income TaxExemption u/s. 10B - assessee is engaged in manufacturing activity - beneficiation of chrome ore is not a manufacturing activity ignoring the fact that on the basis of such manufacturing activity the assessee has been issued 100% ECU certificate from the Ministry of Commerce and Industries, Government of India - HELD THAT:- Tribunal has restored the issue to the file of AO for reconsideration of the intention of the assessee to export mineral which is abundantly available in the particular area insofar as an effort in manufacturing the same whether could entitle it to claim deduction u/s.10B of the Act or not. Similar is the position in the assessment year under consideration. Respectfully, following the decision of the Tribunal in own case we set aside the order of the CIT(A) and restore the issue to the file of AO to decide the issue afresh in the light of the observations made by the Tribunal in the preceding assessment year i.e.A.Y.2008-2009. Thus, the grounds No.1 to 3, consisting of one issue, are allowed for statistical purposes. Disallowance u/s.40A(3) - HELD THAT:- We find that the issue involved in the present case has already been decided by the coordinate bench of the Tribunal in assessee’s own case for the A.Y.2009-2010 in [2015 (5) TMI 1212 - ITAT CUTTACK] wherein the Tribunal has already been decided in favour of the assessee
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