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No denial sec. 10B relief just because assessee was processing iron ore in P&M located outside customs bonded area

April 16, 2018[2018] 93 taxmann.com 142 (Karnataka)/[2018] 404 ITR 522 (Karnataka)
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IT : Mere processing of iron ore in a plant and machinery located outside customs bonded area would not disentitle assessee from claiming deduction under section 10B where iron ore was excavated from mining area belonging to an export oriented unit

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