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2010 (5) TMI 825 - AT - Income TaxExtract: .......e conditions laid down in sec. 10A(2)(iii) as well. 11. Therefore, in the facts and circumstances of the case, we find that the orders passed by the CIT(A) are sustainable in law and do not call for any interference. His orders are upheld, accordingly. 12. In result, the appeals filed by the Revenue are dismissed. Order pronounced on the 19.5.2010.
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