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    <title>2017 (9) TMI 1770 - ITAT PUNE</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, overturning the CIT(A)&#039;s decision on the alternate claim under section 10A. The Tribunal held that the assessee was not entitled to the deduction under section 10A as there was no explicit request for it. The Revenue&#039;s grounds of appeal were upheld, leading to the allowance of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, overturning the CIT(A)&#039;s decision on the alternate claim under section 10A. The Tribunal held that the assessee was not entitled to the deduction under section 10A as there was no explicit request for it. The Revenue&#039;s grounds of appeal were upheld, leading to the allowance of the Revenue&#039;s appeal.</description>
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