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2011 (6) TMI 916 - AT - Income TaxExtract: .......the Panchayat would entitle the assessee for the benefit of deduction u/s 80IB of the Act. In the circumstances, we find that the finding of the learned CIT(A) on this issue is on a right footing and does not call for any interference. In the circumstances, the appeal of the Revenue is dismissed. The order was pronounced in the court on 24/06/2011.
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