Deduction Entitlement u/s 10A Upheld for STPI Unit Despite Organizational Change; Assessing Officer's Position Overruled.

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....Deduction u/s 10A - STPI undertaking - a mere organizational change was not a ground for the AO to hold that the assessee was not entitled for deduction u/s. 10A within the meaning of section 10A(2) - AT....