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    <title>2014 (3) TMI 1200 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the appeal, upholding the CIT&#039;s order under Section 263. It affirmed that the ten-year deduction period under Section 10A should start from the year of manufacturing commencement. The income from staffing services needed further assessment by the AO. The Tribunal ruled that the CIT could revise the AO&#039;s order as the issues raised were not addressed by the CIT(A).</description>
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      <link>https://www.taxtmi.com/caselaws?id=302146</link>
      <description>The Tribunal dismissed the appeal, upholding the CIT&#039;s order under Section 263. It affirmed that the ten-year deduction period under Section 10A should start from the year of manufacturing commencement. The income from staffing services needed further assessment by the AO. The Tribunal ruled that the CIT could revise the AO&#039;s order as the issues raised were not addressed by the CIT(A).</description>
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