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    <description>The Court dismissed the Tax Case Appeal, ruling in favor of the assessee regarding the deduction claim under section 10B for the Assessment Year 2009-2010. The Tribunal&#039;s decision to allow the claim was upheld, emphasizing consistency in interpreting the law. Precedents from the Supreme Court and Karnataka High Court supported the assessee&#039;s position, leading to the dismissal of the appeal without costs.</description>
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      <description>The Court dismissed the Tax Case Appeal, ruling in favor of the assessee regarding the deduction claim under section 10B for the Assessment Year 2009-2010. The Tribunal&#039;s decision to allow the claim was upheld, emphasizing consistency in interpreting the law. Precedents from the Supreme Court and Karnataka High Court supported the assessee&#039;s position, leading to the dismissal of the appeal without costs.</description>
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