2014 (6) TMI 49

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....t : None ORDER These two appeals by the Revenue challenge a common order of the ITAT dated 08.08.2013. The ITAT dealt with the cross appeals by the Revenue and the assessee. The relevant facts are that for AY 2004-05, the Revenue sought to reopen assessment proceedings on the ostensible ground that the computation of deduction under Section 10A of the Act claimed originally in the assessm....