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    <title>2018 (7) TMI 1915 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, directing the Assessing Officer to grant the deduction under section 10B of the Income Tax Act for the assessment years 2009-10 &amp;amp; 2010-11. The Tribunal upheld the appellant&#039;s grievance regarding opportunity of hearing and ex parte order, citing a co-ordinate bench&#039;s decision. Additionally, it found in favor of the appellant on the issues of reopening of assessment under section 147 and disallowance of exemption under section 10B, following the jurisdictional High Court&#039;s findings.</description>
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      <title>2018 (7) TMI 1915 - ITAT AHMEDABAD</title>
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      <description>The Tribunal allowed the appeals, directing the Assessing Officer to grant the deduction under section 10B of the Income Tax Act for the assessment years 2009-10 &amp;amp; 2010-11. The Tribunal upheld the appellant&#039;s grievance regarding opportunity of hearing and ex parte order, citing a co-ordinate bench&#039;s decision. Additionally, it found in favor of the appellant on the issues of reopening of assessment under section 147 and disallowance of exemption under section 10B, following the jurisdictional High Court&#039;s findings.</description>
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