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2010 (11) TMI 1067 - AT - Income TaxExtract: .......er to compute the deduction under Section 80-IA of the Act. The facts of the above decision are exactly similar to the facts of this case. Therefore, by following the above Chennai Bench decision, we set aside the appellate finding and allow ground Nos. 6 and 7 in favour of the Assessee. 10. In the result, the appeal of the Assessee stands allowed.
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