Taxpayer Claims Deductions u/s 80IA; Assessing Officer Fails to Prove Foreign Arrangement for Higher Profits.

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....Deduction u/s 80IA - More than ordinary profit shown by the assessee under section 80IA(10) - Admittedly, in the case on hand the assessee is showing higher amount of profit but question arises whether it is the result of arrangement of the assessee with the party based outside India. If yes, then such an arrangement has to be proved by the AO but the same has not been done so. - AT....