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Taxpayer Seeks Section 10B Deduction During Assessment, Previously Claimed Section 80HHC for Ten Years, Case Reassessed.
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....Claim for deduction u/s 10B - 100% EOU - Deduction was neither claimed in the original ITR or revised ITR but claimed first time during the assessment proceedings - earlier assessee was claiming deduction u/s 80HHC for 10 years - Matter restored before CIT(A) for fresh consideration - HC....
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