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Section 10B Deduction Contested: AO Objects Due to Domestic Sales, But Entity Still Qualifies as 100% EOU.
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....Claim of deduction u/s 10B - Non export of 100% of turnover - the objection of the AO that some part of sale was affected in domestic area does not disentitle the assessee for claiming deduction u/s 10B unless the undertaking is deleted from the category of 100% EOU by the said Department - AT....