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2021 (1) TMI 232 - AT - Income TaxDeduction u/s 10AA - business activity of manufacture and export - DR submitted that the addition have been made u/s 69C which is a deeming provision and the same cannot be considered for benefit u/s 10AA which is restricted to the profit and gains derived from export - HELD THAT:- As decided in own case [2019 (11) TMI 650 - ITAT JAIPUR] wherein similar contentions were advanced by the ld DR and considering the same, the AO was directed to recompute the deduction u/s 10AA taking into consideration the additions so made by him. Considering the fact that there are no changes in the facts and circumstances of the present case, following the decision taken by the Coordinate Bench in assessee’s own case for A.Ys 2009-10 & 2014-15, the Assessing Officer is hereby directed to recompute the deduction u/s 10AA taking into consideration the addition of ₹ 2,03,739/- made by him
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