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2020 (1) TMI 130 - AT - Income TaxClaim of deduction u/s 10A - restricting the claim of deduction u/s 10A - HELD THAT:- As decided in own case [2017 (10) TMI 1384 - ITAT PUNE] where the Department has failed to prove that there existed an arrangement between assessee and its associated enterprises to earn more than ordinary, there is no merit in the aforesaid curtailment of deduction under section 10A - Decided against revenue
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