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2011 (3) TMI 1738 - ITAT CHENNAIExtract: .......ion 54F of the Act when he had satisfied all other conditions. In this view of the matter, we are of the opinion that the CIT(Appeals) was justified in giving the deduction to the assessee. No interference is called for. 9. In the result, the appeal filed by the Revenue stands dismissed. The order was pronounced in the Court on 25th February, 2011.
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