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2005 (8) TMI 572 - AT - Income TaxExtract: ....... impugned year to avail the benefit of section 10A of the Act. 8. In view of above discussion, we are of the considered opinion that the learned CIT(A) rsquo s order is in accordance with law and, therefore, we decline to interfere in the same. Thus, this ground of the revenue is rejected. 9. In the result, appeal filed by the revenue is dismissed.
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