2014 (6) TMI 49

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....s 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 assessment by the respondent, was on wrong and....