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2012 (5) TMI 609 - AT - Income TaxExtract: .......), Amar Polyfab Pvt. Ltd. V.ACIT(2003) 1 SOT 426 (Chd.). It is pertinent to mention here that the word synthetic detergent was omitted from the 11th Schedule w.e.f.1982. In view of these facts, the assessee is eligible for deduction u/s 80IB of the Act. The appeal of the assessee is allowed. This order was pronounced in the open Court on 11.5.2012.
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