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2013 (3) TMI 652 - AT - Income TaxExtract: ....... The provisions of Section 80P(4) will not have any application in the assessee’s case. Therefore, it is entitled to deduction u/s. 80P(2)(a)(i) of the Act. Thus, we confirm the order of the CIT(A). 6. In the combined result, the Revenue’s appeals are dismissed in all assessment years. These Orders pronounced in open Court on 01.03.2013
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