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    <title>2015 (7) TMI 108 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to re-examine the alternative claim for deduction under Section 10A while dismissing the grounds related to the deduction under Section 10B. The Tribunal emphasized procedural fairness and the consideration of relevant judicial precedents in its decision.</description>
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