CIT Exceeded Authority by Directing AO to Deny Section 10B Claim Without Investigation; Revision Upheld for Limited Review.

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....Revision u/s 263 upheld for a limited purpose that the claim of deduction u/s.10B was allowed by AO without proper investigation. - But simultaneously, CIT has exceeded the jurisdiction by unilaterally directing the AO to pass a fresh order by disallowing the claim u/s.10B - AT....