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    <title>2013 (5) TMI 1008 - ITAT PUNE</title>
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    <description>The ITAT Pune upheld the decision of the Ld. CIT(A) in allowing the deduction under section 40(a)(ia) and deleting the addition of income for A.Y. 2008-09. The tribunal emphasized that compliance with the main provisions of the law warranted the deduction and that the income in question was properly offered for taxation in the subsequent assessment year. The revenue&#039;s appeal was dismissed on 30-05-2013.</description>
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      <title>2013 (5) TMI 1008 - ITAT PUNE</title>
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      <description>The ITAT Pune upheld the decision of the Ld. CIT(A) in allowing the deduction under section 40(a)(ia) and deleting the addition of income for A.Y. 2008-09. The tribunal emphasized that compliance with the main provisions of the law warranted the deduction and that the income in question was properly offered for taxation in the subsequent assessment year. The revenue&#039;s appeal was dismissed on 30-05-2013.</description>
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