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2013 (3) TMI 762 - ITAT AHMEDABADExtract: .......ns cited by the assessee and taking into account of the facts and the issue, we are in conformity with the order of the learned CIT(A) and accordingly hold that the assessee is entitled to the benefit of deduction u/s 80P (2)(a)(i) of the Act. 9. In the result, the appeal of the revenue is dismissed. Order pronounced in the open Court on 07-03-2013
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