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    <description>The ITAT upheld the CIT(A)&#039;s order allowing the assessee&#039;s deduction under Section 10A of the Income Tax Act, concluding that registration with the Software Technology Park suffices for eligibility. Physical location within the park is not mandatory. The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross-objection, affirming consistent past interpretations and precedents.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s order allowing the assessee&#039;s deduction under Section 10A of the Income Tax Act, concluding that registration with the Software Technology Park suffices for eligibility. Physical location within the park is not mandatory. The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross-objection, affirming consistent past interpretations and precedents.</description>
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