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2011 (12) TMI 680 - AT - Income TaxExtract: .......the benefit o sec.10-A to the assessee. Hence, the main substantial question of law is answered in favour of the assessees and against the revenue” Respectfully following the same, this ground of the appeal is also allowed. 9. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on the 27th Dec, 2011.
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