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2014 (12) TMI 1245 - AT - Income TaxEligibility to claim deduction under sec.80IA - Held that:- We find that the issue in appeal has already been considered and decided in favour of the assessee by the Hon’ble Jurisdictional High Court in the case of Velayudhaswamy Spinning Mills [2010 (3) TMI 860 - Madras High Court ].- Decided in favour of the assessee.
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