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2004 (9) TMI 578 - ITAT MUMBAIExtract: .......ssee had not complied with certain conditions stipulated in section 80-IA. These issues pointed out by the CIT(A) are not relevant in the case of the assessee. We, therefore, direct the Assessing Officer to grant relief as claimed by the assessee in accordance with law. 14. In result, this appeal filed by the assessee is allowed. Order accordingly.
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