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2013 (1) TMI 1030 - ITAT HYDERABADExtract: .......d operated infrastructural facilities, in that event the assessee is not entitled for deduction u/s. 80IA of the Act. The Assessing Officer is directed to examine the issue in accordance with the above direction. 8. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 31st January, 2013.
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