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2013 (1) TMI 774 - AT - Income TaxExtract: ....... which relates to assessment year 2003-04, i.e. after the amendment in section 10B. Here, the said judgment does not help the Revenue in relation to the provisions of section 10B as it stood for the assessment year before us. 13. Resultantly, appeal of the assessee is allowed as above. Pronounced in the open court on this 31st day of January, 2011.
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