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2011 (11) TMI 775 - AT - Income TaxEntitled to the benefit of exemption u/s. 80IA(4)(iii) - assessee has received 'approval' and 'notification' from the Central Government and the same has not been withdrawn till date - Held that:- Since the assessee had developed the industrial park duly approved and notified by the Central Government and the same has not been withdrawn for any reasons, the assessee would be entitled to the benefit of deduction u/s. 80IA(4)(iii).
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