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2008 (8) TMI 597 - AT - Income TaxExtract: ....... the old unit. 5. In view of the foregoing discussion, we are of the view that the new unit had been set up by splitting up of the business of the old unit and is thus not eligible for deduction under section 10A. We, therefore see no infirmity in the order of the CIT(A) and same is upheld. 6. In the result, the appeal of the assessee is dismissed.
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