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2014 (7) TMI 716 - AT - Income TaxAllowability of deduction u/s 10B of the Act – Approval for Ratification by Board not taken - The decision in ITO vs. M/s. Secunderabad Software Services P. Ltd. [2014 (7) TMI 546 - ITAT HYDERABAD] followed - the assessee as eligible for deduction under S.10B of the Act - the assessee have been registered with the STPI, is entitled for deduction under S.10B of the Act – thus, there is no infirmity in the order of the CIT(A) – Decided against Revenue.
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