2016 (11) TMI 1758

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..... the Appellate Authorities i.e. the CIT(A) and ITAT ruled in its favour. This Court also notices that the ITAT s ruling is based upon several previous judgments on this Court and is also based on rule of consistency vis-a-vis the previous years. Therefore, no question of law arises. Applicability of deduction u/s 80(IB)(10) - As ITAT has remitted the matter for factual determination by the CIT(A). .....

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