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2017 (5) TMI 1308 - ITAT DELHIExemption u/s 10A - Held that:- After perusing the Tribunal’s finding in assessee’s own case for the assessment year 2006-07, as aforesaid, we are of the considered opinion, that the issue in dispute is squarely covered by the aforesaid decision of the ITAT in assessee’s own case, and therefore, respectfully following the precedent, as aforesaid, we find that Ld. CIT(A) has rightly allowed the exemption u/s. 10A of the Act and passed a well reasoned order on the issue in dispute, which does not need any interference on our part - Decided in favour of assessee.
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