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2007 (3) TMI 410 - AT - Income TaxExtract: ....... objection brought out by the revenue for denying the deduction under section 80-IA of the Act. We, therefore, set aside the order of the CIT(A) and direct the Assessing Officer to allow deduction to the assessee under section 80-IA of the Act with respect to the profits derived from its Unit-I. 14. In the result, appeal of the assessee is allowed.
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