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2014 (1) TMI 1766 - AT - Income TaxDeduction under section 80IB - excise duty refund - Held that:- The issue arising in the present appeal are identical to the issue before the Tribunal in earlier years and following the same parity of reasoning, we uphold the order of the CIT (Appeals) in holding that the excise duty refund was capital receipt in the hands of the assessee
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