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    <title>2013 (12) TMI 824 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai partially allowed the appeal filed by the assessee-company, specifically regarding the deduction claimed under section 10A of the Income Tax Act, 1961. The matter was remanded back to the AO for fresh consideration in light of a favorable judgment from the Bombay High Court. The decision emphasized the significance of proper analysis and consideration of legal provisions in determining deductions under sections 10A and 10B of the Act.</description>
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      <description>The ITAT Mumbai partially allowed the appeal filed by the assessee-company, specifically regarding the deduction claimed under section 10A of the Income Tax Act, 1961. The matter was remanded back to the AO for fresh consideration in light of a favorable judgment from the Bombay High Court. The decision emphasized the significance of proper analysis and consideration of legal provisions in determining deductions under sections 10A and 10B of the Act.</description>
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