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2008 (8) TMI 928 - RAJASTHAN HIGH COURTExtract: .......llowed, the order of the CIT(A), and Tribunal allowing deduction under s. 80-IA is set aside, and it is held, that the assessee was rightly disallowed the deduction under s. 80-IA by the AO, and has rightly been allowed deduction under s. 43B by the Tribunal. The AO to do the remaining needful. The parties shall bear their own costs of this appeal.
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