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ITAT couldn't allow sec. 80-IB deduction without discussing on objection raised by AO

January 10, 2019[2019] 101 87 (Karnataka)

IT: Where Assessing Officer rejected assessee's claim for deduction under sec. 80-IB on ground that there was no net profit from eligible unit, Tribunal could not pass order allowing assessee's claim without discussing reason as assigned by Assessing Officer for rejecting assessee's claim

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