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2012 (7) TMI 964 - AT - Income TaxExtract: .......n u/s 80IB of the I.T. Act is allowable on the amount of enhancement of income in view of the disallowance made on account of delayed payment in respect of EPF. Hence, this ground of the revenue is dismissed. 4. In the result, the appeal filed by the Revenue in ITA No.139(Asr)/2012 is dismissed. Order pronounced in the open court on 3rd July, 2012.
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