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2016 (5) TMI 537 - ITAT PUNEEligible for deduction u/s. 10A - Held that:- Commissioner of Income Tax (Appeals) has allowed deduction u/s. 10A to the assessee on the profits of Unit 1 for the subsequent assessment year. Assessee is eligible to claim deduction u/s. 10A, before adjusting losses of Nagpur Unit.
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