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2013 (12) TMI 1741 - ITAT CHANDIGARHExtract: .......r section 80IC of the Act keeping in mind the above. The ground Nos. 6 7 raised by the assessee are thus, partly allowed. 27. The ground No.8 raised by the assessee is not pressed. Accordingly, the same is dismissed as not pressed. 28. In the result appeal of the assessee is partly allowed. Order pronounced in the open Court on 23rd December, 2013.
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