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2013 (3) TMI 646 - AT - Income TaxExtract: .......inst the current year’s income for the purpose of exemption under Section 10B. Accordingly, I allow the issue in favour of the assessee and direct the AO to allow the deduction under Section10B as claimed by the assessee. 13. In the result, appeal of the assessee is allowed. Order pronounced in the open court on this 1st day of Mar.2013. 2013
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