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2010 (10) TMI 1080 - AT - Income TaxExtract: .......ed by the Ld. Assessing Officer rather the only articles which were not found eligible for such exemption were disallowed and claim of deduction U/s 10 B A was restricted accordingly. Consequently the stand of the Ld. CIT (A) is affirmed. Finally the appeal of the assessee is dismissed. This order was pronounced in the open court dated on 8-10-2010
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