Lower authorities were justified in allowing Sec. 10B deduction as same wasn’t claimed inadvertently in ITR

INCOME TAX: Where assessee inadvertently omitted to make claim for deduction under section 10B in respect of two 100 per cent Export Oriented Undertakings, however, all necessary facts for claiming deduction under section 10B were already on record, Commissioner (Appeals) in exercise of his plenary/co-terminus powers, as well as Tribunal, ought to have entertained claim

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