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    <description>The ITAT set aside the lower authorities&#039; orders and directed the AO to re-examine the assessee&#039;s eligibility for deduction under Section 10A. The AO was instructed to consider the certificate from the Electronics Hardware Technology Park Secretariat and evidence of receipt of sale proceeds in convertible foreign exchange. The appeals of the Revenue were deemed allowed for statistical purposes.</description>
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      <description>The ITAT set aside the lower authorities&#039; orders and directed the AO to re-examine the assessee&#039;s eligibility for deduction under Section 10A. The AO was instructed to consider the certificate from the Electronics Hardware Technology Park Secretariat and evidence of receipt of sale proceeds in convertible foreign exchange. The appeals of the Revenue were deemed allowed for statistical purposes.</description>
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