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2012 (2) TMI 569 - AT - Income TaxExtract: .......ors on late payment, we find no infirmity in the orders of ld. CIT(A) in directing AO to include an amount of ₹ 44,43,359/- for computation of deduction u/s 80IB of the Act. Therefore we confirm the same and dismiss the appeal of the revenue. 6. In the result the appeal of the Revenue is dismissed. Order pronounced in the court on 10.02.2012.
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