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    <title>2011 (2) TMI 196 - ITAT, Bangalore</title>
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    <description>The ITAT allowed the appeal filed by the assessee, granting the deduction under section 10A of the Act. The conversion of the existing unit into an STP unit was deemed to make the assessee eligible for the deduction, in line with relevant legal provisions and established case law. The ITAT&#039;s decision was based on precedents from the Punjab and Haryana High Court and previous Tribunal orders.</description>
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      <description>The ITAT allowed the appeal filed by the assessee, granting the deduction under section 10A of the Act. The conversion of the existing unit into an STP unit was deemed to make the assessee eligible for the deduction, in line with relevant legal provisions and established case law. The ITAT&#039;s decision was based on precedents from the Punjab and Haryana High Court and previous Tribunal orders.</description>
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