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2010 (9) TMI 1281 - AT - Income TaxExtract: .......as mentioned in section 40. But, it cannot change the source/head of income. 5. In our view, the assessee is entitled for exemption/deduction u/s 10A on the addition to income made by the assessing officer on account of provisions of Sec.40(a)(ia). 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open Court 30.9.2010
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