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2010 (11) TMI 935 - AT - Income TaxExtract: .......ince the facts of the year under consideration are identical, we respectfully following the above decision of the ITAT in assessee’s own case, direct the AO to allow the claim of the assessee under Section 80IB in accordance with law. 5. In result, the assessees’s appeal is allowed. Order pronounced in Open Court on 26th November, 2010.
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