AO Wrongly Denies Section 10B Exemption on Duty Drawback; Liberty India Case Misapplied, Circumstances Differ.

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....Exemption u/s 10B - Duty drawback - AO was not justified in disallowing the claim of the assessee on the basis of decision in the case of Liberty India (2009 (8) TMI 63 - SUPREME COURT) - AT....