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    <title>2014 (12) TMI 1275 - ITAT DELHI</title>
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    <description>The appellate tribunal allowed the appeal for statistical purposes, directing the Assessing Officer (AO) to determine the profits eligible for exemption under section 10A of the Income Tax Act from the Software Technology Park of India (STPI) approval date onwards, with the appellant required to provide necessary documentation for this assessment. The tribunal found the appellant entitled to the exemption from the STPI approval date but noted the AO lacked details to calculate the exempt amount post-approval, remitting the issue back for further examination.</description>
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      <title>2014 (12) TMI 1275 - ITAT DELHI</title>
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      <description>The appellate tribunal allowed the appeal for statistical purposes, directing the Assessing Officer (AO) to determine the profits eligible for exemption under section 10A of the Income Tax Act from the Software Technology Park of India (STPI) approval date onwards, with the appellant required to provide necessary documentation for this assessment. The tribunal found the appellant entitled to the exemption from the STPI approval date but noted the AO lacked details to calculate the exempt amount post-approval, remitting the issue back for further examination.</description>
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      <pubDate>Tue, 23 Dec 2014 00:00:00 +0530</pubDate>
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