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Section 10B Deduction Allowed Despite Units Not Maintaining Separate Books, Thanks to ERP Software Accounting System.

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Full Text of the Document

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....Eligibility of deduction u/s 10B - each units were not having separate books of accounts but ERP software accounting system was implemented by each of them and transactions of each unit were separately coded all the transaction were identifiable as in the case of separate books - deduction allowed - AT....

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