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2005 (7) TMI 667 - AT - Income TaxExtract: .......gh the STP unit, the same is eligible for deduction as profit of eligible STP unit as provided under s. 10A of the Act. We accordingly do not find any reason to arrive at a view other than that arrived by learned CIT(A). In the result, the appeal of assessee is partly allowed. The appeal of Revenue and the cross-objection by assessee are dismissed.
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