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Exemption u/s 10B - The stand of the assessee is that automatic route is available to the units which are having investment less than 100 millions as is the case of the assessee therefore the approval by the Director of STPI is sufficient to claim the deduction u/s 10B - benefit of exemption allowed - Tri

Income Tax - Exemption u/s 10B - The stand of the assessee is that automatic route is available to the units, which are having investment less than 100 millions as is the case of the assessee, therefo .....

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