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2013 (4) TMI 738 - AT - Income TaxExtract: .......rcumstances leading to such delay. In this view of the matter we have no hesitation to set aside the order of the ld. CIT(A) and direct the AO to accept the return as filed by the assessee and allow the claim of deduction u/s 80IB(10) of the IT Act. 8. In the result the appeal of the assessee is allowed. Order pronounced in the court on 19.04.2013.
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