2020 (1) TMI 1331

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..... . Viswanethra Ravi, This appeal by the Revenue against the order dated 27-07-2017 passed by the Commissioner of Income Tax (Appeals)-11, Pune ["CIT(A)‟] for assessment year 2014-15. 2. The only issue to be decided is as to whether the CIT(A) justified in allowing the claim of assessee u/s. 80IC of the Act on income earned from sale of scrap when it was not derived from the activities of th .....

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