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2009 (11) TMI 949 - AT - Income TaxExtract: ....... Commissioner of Income Tax(Appeals) has given cogent reason in directing the A.O. to allow the exemption under section 10A of the Income Tax Act, 1961. We, therefore, inclined to uphold the order of Learned Commissioner of Income Tax(Appeals). 9. In the result, the appeal of the Revenue is dismissed. The Order pronounced in the Court on 13.11.2009
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