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    <description>The Tribunal upheld the decisions on both issues in the case, dismissing the revenue&#039;s appeals for both assessment years. It ruled that expenditure on travel should be reduced from both export and total turnover for u/s 10A computation. Additionally, the exemption u/s 10A was allowed without setting off the loss of the non-STPI Unit, in accordance with the provisions of the IT Act and relevant case laws.</description>
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