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2013 (8) TMI 928 - PUNJAB & HARYANA HIGH COURTExtract: .......ntitled to deduction under Section 80IB of the Act. Such is not the position here. The judgments being based on individual fact situation, no benefit could be drawn by the assessee. 10. In view of the above, the substantial questions of law are answered against the assessee and in favour of the revenue. 11. As a result, the appeal stands dismissed.
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