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2015 (11) TMI 1536 - HC - Income TaxDeduction u/s Section 80P denied - ITAT held that the assessee is entitled to deduction in terms of Section 80P(2)(a)(i) - Held that:- The contents of the order of the Tribunal in so far as they relate to the matter in issue in this appeal, categorically show that the findings rendered by the Tribunal do not warrant any interference, more particularly when the case does not involve any substantial question of law having regard to the contents of the first appellate order issued by the Commissioner of Income Tax (Appeals) and the manner in which it stands confirmed by the Tribunal to the extent it relates to the issues sought to be raised in this appeal. No substantial question of law - Decided against revenue
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