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2011 (11) TMI 8 - AT - Income TaxDeduction u/s 80IB - Income from MODVAT Credit - the term 'Derived from' - Held that:- the issue on merit is covered in favour of the assessee by the decision in the case of Commissioner of Income-tax v. Meghalaya Steels Ltd. (2010 -TMI - 205350 - GAUHATI HIGH COURT) and the decision of the Hon’ble Supreme Court in the case of Liberty India vs CIT (2009 -TMI - 34471 - SUPREME COURT) - Decided in favor of assessee.
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