Section 143(3) Assessment: Lower Profit Percentage at Vijayawada Unit Doesn't Make Section 80IC Deduction Claim Erroneous.

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....Revision u/s 263 - deduction claimed u/s 80IC - Merely because of percentage of profit is less in Vijayawada unit and more in Rudrapur plant the assessment made under section 143(3) cannot be held as erroneous.....