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    <title>2012 (11) TMI 105 - ITAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal ITAT, Ahmedabad dismissed the Revenue&#039;s appeal regarding the claim of exemption u/s. 10A for income from software business and the treatment of short term capital gain as business income. The Tribunal upheld the decisions of the Co-ordinate Bench and the High Court, based on consistent factual positions with earlier years and precedents supporting the appellant&#039;s positions.</description>
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      <description>The Appellate Tribunal ITAT, Ahmedabad dismissed the Revenue&#039;s appeal regarding the claim of exemption u/s. 10A for income from software business and the treatment of short term capital gain as business income. The Tribunal upheld the decisions of the Co-ordinate Bench and the High Court, based on consistent factual positions with earlier years and precedents supporting the appellant&#039;s positions.</description>
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