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    <title>2011 (3) TMI 1428 - Karnataka High Court</title>
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    <description>The High Court of Karnataka upheld the order granting tax benefits under Section 10A of the Income Tax Act, 1961. The court emphasized the eligibility of the existing unit for deduction under Section 10A, highlighting the importance of fulfilling the conditions set out in the law. The court found no legal errors in the decisions of the appellate authority and tribunal, concluding that the benefits were rightly extended to the unit in question. The appeal was dismissed as no substantial legal question arose, underscoring the significance of complying with Section 10A requirements for availing tax benefits.</description>
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