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2012 (6) TMI 782 - AT - Income TaxExtract: .......nder sec.80P(2)(a)(ii) of the Income-tax Act, 1961.” 6. In view of the above decision of the Co-ordinate Bench of this Tribunal, we do not find any merit in these appeals filed by the Revenue. 7. In the result, appeals of the Revenue are dismissed. Order pronounced in the open court after conclusion of hearing on Tuesday, the 12th June, 2012.
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