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    <title>2013 (7) TMI 313 - ITAT MUMBAI</title>
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    <description>The ITAT allowed the grounds raised by the appellant, ruling in favor of the assessee and granting exemption under section 10A of the Income Tax Act. The gain on foreign exchange linked to export proceeds was deemed eligible for exemption, as it was found to be directly related to export activities and not detached from export proceeds.</description>
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      <description>The ITAT allowed the grounds raised by the appellant, ruling in favor of the assessee and granting exemption under section 10A of the Income Tax Act. The gain on foreign exchange linked to export proceeds was deemed eligible for exemption, as it was found to be directly related to export activities and not detached from export proceeds.</description>
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