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2011 (7) TMI 1283 - AT - Income TaxExtract: .......ereinabove in para-8 of this order, that the A.O. was not justified in denying deduction claimed by the assessee u/s. 80-IB(10) of the Act. We, therefore, uphold the order of ld. C.I.T.(A) and dismiss the appeal of the department. 30. In the result, the appeal of the department is dismissed. This order is pronounced in the open Court on 14.07.2011.
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