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2009 (12) TMI 933 - HC - Income TaxExtract: ....... it, we direct the officer to rework total income and therefrom allow eligible deduction under section 80-IA(5) of the Act with reference to the profits of the eligible unit, but limiting it to the total income, if the claim amount is higher than such amount. The orders of the Tribunal and the first appellate authority will stand modified as above.
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