High Court Overturns ITAT Decision, Allows Assessee to Raise Section 10A Benefits Claim Not Presented Earlier.

ITAT declined to permit the Assessee to maintain the cross objections on the ground that since the Assessee had not urged the plea of being entitled to the benefit under Section 10 A before the CIT (A), it could not be permitted to urge such plea for the first time before the ITAT - order of ITAT is not correct - HC .....

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