Exemption 10A(7) and Section 80IA(10): Assessee's Efficient Operations Justify Higher Profits; AO's Restriction Deemed Incorrect.

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....Exemption 10A(7) r.w.s. 80IA(10) - Excessive profit - since the assessee's operations are efficient enough to obtain more profits AO's action in restricting the profits is not correct. - AT....