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2013 (2) TMI 749 - AT - Income TaxExtract: .......e for deduction u/s 80IB of the Act and A.O. was directed to grant deduction u/s 80IB of the Act as per provision of the Act. We find no infirmity in the order of Ld. CIT(A) and the same is therefore hereby upheld. 5. In the result, Revenue’s appeal is dismissed. Order pronounced in open court on the date mentioned hereinabove at caption page
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