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    <description>The Tribunal upheld the CIT(Appeals)&#039;s decisions in allowing deductions under section 10A for Unit II as a separate eligible unit, computing the exemption after excluding certain expenses from total turnover, and including interest income and foreign exchange gains in the deduction computation. The Revenue&#039;s appeal was dismissed on all grounds.</description>
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      <description>The Tribunal upheld the CIT(Appeals)&#039;s decisions in allowing deductions under section 10A for Unit II as a separate eligible unit, computing the exemption after excluding certain expenses from total turnover, and including interest income and foreign exchange gains in the deduction computation. The Revenue&#039;s appeal was dismissed on all grounds.</description>
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