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2011 (12) TMI 323 - AT - Income TaxDis-allowances under 10A - manufacturing in Free trade zone - STPI approval on 28.03.2000 - conversion of undertaking in 96-97, beneficial interest transferred under consideration - Held That:- Assessee had intended to convert the existing unit set up in assessment year 1996-97 to STP unit. Therefore, contention of the assessee that a new unit was set up is an after thought and nothing more.
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