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2012 (4) TMI 644 - AT - Income TaxExtract: .......rial on record. In view of our finding that the assessee is entitled for deduction u/s 80IB(10), the issue of addition has become infructuous as it become revenue neutral. Accordingly, we uphold the order of the CIT(A) on this issue also. 8 In the result, the appeal filed by the revenue is dismissed. Order pronounced on this 25th, day of April 2012
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