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2013 (11) TMI 1675 - AT - Income TaxDeduction 80IA - Held that:- valid reason to interfere with the findings and decision of the Commissioner of Income Tax (Appeals), as the Commissioner of Income Tax (Appeals) followed the decision of the jurisdictional High Court in the case of Velayudha Spinning Mills Ltd. (2010 (3) TMI 860 - Madras High Court ), while allowing the claim of the assessee under section 80IA of the Act on windmill. Therefore, we sustain the orders of the Commissioner of Income Tax (Appeals) in both the cases.
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