5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus