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2010 (2) TMI 1188 - AT - Income TaxExtract: .......Supreme Court. The Assessee shall place necessary material in support of its contention that it is entitled to deduction under section 80IB. Charging of interest under section 234B is consequential in nature. In the result, appeal is treated as allowed for statistical purposes. Order signed, dated and pronounced in the Court on 12th February, 2010.
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