2023 (7) TMI 1096

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..... ot entitled to the benefit u/s 10B and in view of the impossibility to claim the both together, the claim under Section 80IC had been given up, we would think that it will be in the fitness of things that we remit the matter back to the Assessing Officer for consideration of the case of the assessee u/s 80IC HELD THAT:- Petitioner has moved an application for permission to withdraw the present .....

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