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2008 (6) TMI 283 - ITAT MADRAS-DExtract: ....... society engaged in supplying milk. 16. In the facts and circumstances of the case, we hold that the assessee is not entitled for deduction provided under s. 80P. 17. Therefore, the order of the CIT(A) in this regard is set aside. The order of the assessing authority is restored. 18. In result, all the four appeals filed by the Revenue are allowed.
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