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    <description>The Tribunal ruled in favor of the appellant, allowing the deduction under Section 10A without setting off losses from other units. Additionally, the appellant was directed to pursue proper verification and evidence for the credit of tax at source post-amalgamation. The judgment stressed the significance of adhering to legal procedures and obtaining necessary directions for accurate assessment and credit allocation.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the deduction under Section 10A without setting off losses from other units. Additionally, the appellant was directed to pursue proper verification and evidence for the credit of tax at source post-amalgamation. The judgment stressed the significance of adhering to legal procedures and obtaining necessary directions for accurate assessment and credit allocation.</description>
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