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2018 (11) TMI 1739

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....ER CM APPL. 40855/2018 1. Delay in re-filing is condoned as it is not opposed. Accordingly the application for condonation of delay is allowed. ITA 1095/2018 This appeal by the Revenue in the case of M/s Noida Software Technology Park Limited relates to the Assessment Year 2010-11. 2. The first issue which relates to disallowance under Section 14A of the Income Tax Act, 1961 ('A....