Section 10A Tax Deduction Eligibility for STPI Units: Applicability of CBDT Circular No. 1/2005 Examined for Business Restructuring.

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....Deduction u/s 10A - Software Technology Parks of India (STPI) Unit - splitting up or reconstruction of the existing business - applicability of CBDT Circular No. 1/2005 - it had granted certain benefits u/s. 10B of the Act and though the circular was in the context of section 10B, the ratio of the circular equally applies to Section 10A - AT....