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    <title>2013 (11) TMI 1636 - ITAT PUNE</title>
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    <description>The ITAT Pune upheld the CIT(A)&#039;s decision in favor of the assessee regarding the deduction claimed under section 10A for STPI units for A.Y. 2004-05. The Revenue&#039;s challenge to the CIT(A)&#039;s order deleting the disallowance of the deduction was dismissed. The ITAT found no independent defects in the assessee&#039;s books of account and rejected the Revenue&#039;s argument that no opportunity was given to the Department. The appeal was ultimately rejected, affirming the CIT(A)&#039;s decision in favor of the assessee.</description>
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    <pubDate>Wed, 13 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 1636 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=179677</link>
      <description>The ITAT Pune upheld the CIT(A)&#039;s decision in favor of the assessee regarding the deduction claimed under section 10A for STPI units for A.Y. 2004-05. The Revenue&#039;s challenge to the CIT(A)&#039;s order deleting the disallowance of the deduction was dismissed. The ITAT found no independent defects in the assessee&#039;s books of account and rejected the Revenue&#039;s argument that no opportunity was given to the Department. The appeal was ultimately rejected, affirming the CIT(A)&#039;s decision in favor of the assessee.</description>
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      <pubDate>Wed, 13 Nov 2013 00:00:00 +0530</pubDate>
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