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2008 (8) TMI 1025 - AT - Income TaxExtract: .......in both the objections, taken by the assessing officer to deny the benefits of deduction under Section 80-IB of the Act. In the result, we set aside the order of the Commissioner (Appeals) and direct the assessing officer to allow relief to the assessee under Section 80-IB of the Act as claimed. 15. In the result, appeal of the assessee is allowed.
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