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2011 (10) TMI 685 - AT - Income TaxExtract: ....... the AO for deciding the issue relating to the assessee’s claim for deduction u/s 80IB(10) afresh in the light of the said notification and after giving opportunity to the assessee of being heard. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 14th Oct., 2011.
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