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2010 (11) TMI 1032 - AT - Income TaxExtract: ....... above discussions, we do not find any infirmity in the decision of the ld CIT (A) in holding that the deduction u/s 80IB is allowable on the amount disallowed u/s 40(a)(ia) of the Act. 8. In the result the appeal numbered as ITA 244/Vizag/2008 is partly allowed and the other appeal is dismissed. Pronounced in the open Court on 22nd November, 2010.
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