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2011 (6) TMI 725 - HC - Income TaxExtract: .......CIT Vs. Amod Stamping (supra), the question is required to be answered in the affirmative, that is, in favour of the assessee and against the revenue. The Appellate Tribunal is right in law in directing to allow separate relief under sections 80HHA and 80I of the Income Tax Act, 1961. The appeal is, accordingly, dismissed with no order as to costs.
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