SH. SANJEEV LAL ETC. vs COMMISSIONER OF INCOME TAX
Whether the assessee was eligible for deduction under Section 10A without considering the mandatory conditions stipulated under Sections 10A(2)(i)(b) and 10A(2)(i)(c) of the Act --- Held Yes. Whether the Appellate Tribunal was right in upholding the order under Section 263 of the Income Tax Act without going into the merits of the case on the issue of deduction under Section 10A --- Held Moot.
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