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2009 (7) TMI 1276 - ITAT BANGALOREExtract: ....... Section 10A deduction is to be done u/s 28 to 44B but separately and independent of computation of profits and gains from eligible business and without factoring unabsorbed depreciation. This ground agitated, therefore, stands allowed". 4. In the result, both the appeals of the revenue are dismissed. Pronounced in the open Court on 24.7.2009.
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