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2011 (3) TMI 1709 - HC - Income TaxExtract: .......red as eligible units for benefits under 80IB of the Act, automatically for extension of unit in the financial year 2004-2005, such benefit should follow. Tribunal has directed assessee to supply necessary information on the basis of which the Assessing Officer is to examine the benefit claimed. In view of above discussion, tax appeal is dismissed.
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