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    <title>2010 (10) TMI 624 - ITAT, New Delhi</title>
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    <description>The ITAT allowed the appeal filed by the assessee, remanding the matter back to the Assessing Officer to re-examine the eligibility for deduction under section 10B instead of section 10A. The Assessing Officer was directed to provide a fresh decision after allowing the assessee an opportunity to present their case.</description>
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