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2011 (2) TMI 269 - HC - Income TaxDis-allowed - Deduction u/s 80 HHC - The assessee is an exporter and claimed deduction - Learned counsel for the assessee fairly states that the view taken by the Tribunal is in consonance with the law laid down by the Hon’ble Supreme Court in IPCA Laboratory Ltd. v. Dy. Commissioner of Income Tax, Mumbai [2004 (3) TMI 9 - SUPREME Court] and Synco Industries Ltd. v. Assessing Officer, Income Tax, Mumbai[2008 (3) TMI 13 - Supreme court] - Hence, the view taken by the Tribunal has to be upheld and the questions raised on behalf of the assessee have to be answered against it - Accordingly, the appeal is dismissed.
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