Section 10B Deduction Must Be Granted to 100% EOU if Previously Approved and Facts Remain Unchanged.

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....Disallowance of deduction u/s.10B - 100% export oriented unit (EOU) - deduction u/s. 10B cannot be denied to assessee especially when in the last year, same was allowed after examining the facts in detail and there was no change in the facts during the year - AT....