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    <title>2013 (9) TMI 609 - ITAT CHANDIGARH</title>
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    <description>The tribunal concluded that the assessee was entitled to deduction under section 10A as they complied with statutory requirements. The tribunal found the assessment order was not erroneous or prejudicial to revenue, setting aside the order under section 263 and restoring the original assessment order. The appeal of the assessee was allowed.</description>
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      <title>2013 (9) TMI 609 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=237177</link>
      <description>The tribunal concluded that the assessee was entitled to deduction under section 10A as they complied with statutory requirements. The tribunal found the assessment order was not erroneous or prejudicial to revenue, setting aside the order under section 263 and restoring the original assessment order. The appeal of the assessee was allowed.</description>
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