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    <title>2011 (5) TMI 1032 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, directing the AO to verify the eligibility for deduction u/s 10B based on the increased profit assessed. The issue of disallowed training and development expenses was restored for fresh adjudication in light of the eligibility for deduction u/s 10B. The decision was pronounced on 6th May 2011.</description>
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      <description>The Tribunal partially allowed the appeal, directing the AO to verify the eligibility for deduction u/s 10B based on the increased profit assessed. The issue of disallowed training and development expenses was restored for fresh adjudication in light of the eligibility for deduction u/s 10B. The decision was pronounced on 6th May 2011.</description>
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