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2011 (3) TMI 1687 - ITAT CHANDIGARHExtract: .......esent case are identical to the facts of the earlier years and following our earlier order, we uphold the order of CIT(A) in allowing deduction u/s 80 IC of the Act. The grounds of appeal raised by the Revenue are thus dismissed. 6. In the result, appeal of the Revenue is dismissed. Order Pronounced in the Open Court on this 3rd day of March, 2011.
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