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‘Other Income’ in nexus with business of the assessee is eligible for deduction u/s 80IA: ITAT

Provisions of Sec 41 not applicable when assessee was showing liabilities in his books

Assessee was eligible 100% deduction when substantial expansion was made in 10th year tax holiday: ITAT

Addition u/s 69A on account of unexplained jewellery

Reassessment proceedings liable to be quashed if no fresh tangible material or information found: ITAT
