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2009 (9) TMI 980 - AT - Income TaxExtract: .......icer to allow deduction under section 80IB in respect of entire profit derived from industrial undertaking, after taking into consideration the provisions under section 40(a)(ia). Thus, the ground of appeal of assessee is allowed. 7. In the result, the appeal of the assessee is allowed. Order signed, dated and pronounced in the Court on 18/09/2009.
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