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2010 (9) TMI 1093 - AT - Income TaxExtract: .......essee’s claim for exemption u/s 10B of the Act, allowing the grounds of the assessee in this behalf. 4. Respectfully following the same, we are inclined to dismiss the appeal of the Revenue and decide the issue in favour of the assessee. 5. In the result, the appeal of the Revenue stands dismissed. Order pronounced in the open Court 17.9.2010
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