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2011 (5) TMI 943 - AT - Income TaxExtract: .......U Scheme as per Press Note 2 of 1993 (copy enclosed).” 8. In view of the above, we find the grievance of the assessee to be justified and it is accepted as such. We hold that the assessee is entitled to claim of deduction u/s 10B of the Act. 9. In the result, the appeal of the assessee is allowed. Order pronounced in open court on 03.05.2011.
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