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2016 (3) TMI 24 - AT - Income TaxEligibility of deduction under section 10A for assessee’s STPI units in Mumbai and Pune - Held that:- Respectfully There being no saving clause or any amendment while omitting sub-section (9) of section 10A of the Act, the result is that it is to be read as having never been passed and had never existed on the statute. In this view of the matter, we reverse the order of the CIT(A) on this issue and direct the Assessing Officer to allow the assessee’s claim for deduction under section 10A of the Act for assessment year 2003-04. - Decided in favour of assessee
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