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2002 (5) TMI 515 - AT - Income TaxExtract: .......n of an incentive provision under section 80-I. Therefore, it is held that the assessee is entitled to deduction under section 80HH and 80-I even if part of production process got done by third parties. The Assessing Officer is directed to allow deduction under section 80HH and 80-I of the Act, accordingly. 18. In the result, the appeal is allowed.
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