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2011 (9) TMI 1053 - ITAT PUNEDeduction under section 80IA(4)- Held that:- A developer who only develops (i.e. constructs) an infrastructure facility and is not envisaged to operate and maintain such facility, cannot be expected to fulfil the condition in clause (c) of section 80IA(4) since it would be an impossibility. Therefore, in view of the construction placed on the requirements of clause (c) of section 80IA(4)(i), requiring it to be harmoniously read with the main clause of section 80IA(4)(i), we find that the objection raised by the Revenue in the present case is devoid of merits
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