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    <title>2011 (12) TMI 323 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision that the assessee was not eligible for deduction under section 10A due to the conversion of an existing unit into an STPI unit and the change in beneficial ownership. The appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=211500</link>
      <description>The Tribunal upheld the decision that the assessee was not eligible for deduction under section 10A due to the conversion of an existing unit into an STPI unit and the change in beneficial ownership. The appeal was dismissed.</description>
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      <pubDate>Fri, 16 Dec 2011 00:00:00 +0530</pubDate>
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