2005 (7) TMI 663

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....he Tribunal has recorded a finding of fact that the respondent-assessee was not an old unit already in existence so as to be disentitled to the benefit of exemption under section 10A of the Income Tax Act, 1961. It has, on that finding, remitted the matter back to the assessing officer with the following directions : "We, therefore, set aside the orders of the authorities below on this point....