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2004 (12) TMI 627 - AT - Income TaxExtract: .......stified. In view of these facts and judicial pronouncements, on merit also, the assessee deserves the benefit of relief under section 80-IA of the Act. Therefore, even on this count also, the appeal of the assessee deserves to be eligible for claim of relief under section 80-IA of the Act. 15. In the result, the appeals of the assessee are allowed.
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