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2010 (8) TMI 1016 - AT - Income TaxExtract: .......uring an article or thing. The order u/s. 263 is therefore set aside and the order of the Assessing Officer allowing claim of the assessee for deduction u/s. 80IB of the Act is held to be proper. In other words, the order u/s. 263 is quashed. 19. In the result, the appeal by the assessee is allowed. Order was pronounced on 20th Day of August, 2010.
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