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2004 (6) TMI 246 - ITAT BOMBAY-IExtract: .......it sought for by the assessee by ignoring or misinterpreting words at section 80-IA(7). 11. In view of our discussion, the order of CIT(A) with regard to deduction under section 80-IA is set off thereby and that of Assessing Officer is restored. This ground of revenue is allowed. 12. In the result, the appeal filed by the revenue is partly allowed.
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