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    <title>Tax Exemption Extended: Assessee Benefits from 10-Year Holiday u/s 10A After 1999 Amendment.</title>
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    <description>Extended benefit of exemption u/s 10A - assessee enjoyed the benefit of 5 years from 1993-94 to 1997-98 - amended provision came into force on 1-4-1999 - benefit of extension from 5 years to 10 years tax holiday allowed - HC</description>
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