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2011 (3) TMI 1428 - HC - Income TaxBenefit of tax under Section 10A of the Income Tax Act, 1961 - Section 10A provides for a deduction from the total income of profits derived by an undertaking from the export of articles of things or computer software for a period of ten consecutive assessment years. The tax holiday period commences with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce such articles or things or computer software. Section 10(2) prescribes certain conditions on the fulfillment of which the benefit of 10A could be availed – Held that:- benefit of Section 10A would also be available even when an existing unit gets converted into a STPI unit, no export of computer software was made before 04.08.2004. The export commenced only after 04.08.2004, appellate authority as well as the tribunal were justified in extending the benefit of Section 10A to the unit in question, appeal is dismissed
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