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2010 (1) TMI 1201 - AT - Income TaxExtract: ......./s 271(1)(c ) cannot be imposed in respect of disallowance made u/s 80IB on account of DEPB and duty draw back. Accordingly, we do not find any infirmity in the order passed by the ld. CIT(A) deleting the addition. 8. In the result, appeal filed by the Revenue of all the years, are dismissed. Order pronounced in the open Court on 29th January,2010.
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