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2013 (6) TMI 908 - AT - Income TaxExtract: .......ect the Assessing Officer to re-compute the deduction u/s 10A of the Act without excluding the statutory disallowance from the income derived from the undertaking. Therefore, we allow the grounds raised by the assessee on this issue. 10. In the result, the appeal filed by the assessee is allowed. Order was pronounced in the open Court on 7-06-2013.
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