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    <title>2021 (10) TMI 265 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Ld. CIT(A)&#039;s decision to allow exemption u/s.10A for the assessee. The Tribunal emphasized the need for independent verification of claim eligibility and criticized the revision of the assessment order by the Ld. CIT. Finding the assessee eligible for the deduction under section 10A based on evidence and relevant notifications, the Tribunal affirmed the relief granted to the assessee.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Ld. CIT(A)&#039;s decision to allow exemption u/s.10A for the assessee. The Tribunal emphasized the need for independent verification of claim eligibility and criticized the revision of the assessment order by the Ld. CIT. Finding the assessee eligible for the deduction under section 10A based on evidence and relevant notifications, the Tribunal affirmed the relief granted to the assessee.</description>
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