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2005 (6) TMI 480 - AT - Income TaxExtract: .......ore than 100 per cent deduction of the profits under both sections 80-IB and 80HHC, there is no need to interfere with the order of the Assessing Officer. 18. Therefore, the order of assessment passed under section 143(3) cannot be said to be erroneous in so far as it is prejudicial to the interests of revenue. In the result, the appeal is allowed.
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