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2013 (12) TMI 841 - GUJARAT HIGH COURTDeduction u/s 80IA - export benefit adjustments - Held that:- considering the ratio laid down by Hon’ble the Supreme Court in the case of Liberty India (2009 (8) TMI 63 - SUPREME COURT) to the facts of the present case, the ITAT has materially erred in holding that the export benefit adjustment amounting to Rs.1,79,05,996/- should be included while computing deduction under Section 80IA of the Income Tax Act. - Decided in favor of revenue.
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