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2008 (10) TMI 673 - AT - Income TaxExtract: .......ould also need to be reduced while calculating the value of total turnover for the purposes of allowing exemption u/s 10A of the IT Act. Under the facts and circumstances, the CIT was not justified in invoke the provisions of sec. 263 of the IT Act. 5. In the result, the order of CIT is quashed. Order pronounced in the open court on the 31.10.2008.
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