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2005 (5) TMI 654 - AT - Income TaxExtract: .......latable to Unit II. The Assessing Officer shall provide adequate opportunity to the appellant-company to support its claim of deduction under section 80-IA and after verification, the Assessing Officer shall allow deduction under section 80-IA in accordance with law. 10. In the result, the appeal of the assessee is allowed for statistical purposes.
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