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2011 (6) TMI 199 - HC - Income TaxRelief u/s 80HHA - As per the decision of the Madhya Pradesh High Court as well as of this High Court in the case of CIT Vs. Amod Stamping [2004 -TMI - 10260 - GUJARAT High Court], the question is therefore, answered in the affirmative, that is, in favour of the assessee and against the revenue - The Appellate Tribunal was right in law and on facts in directing the Assessing Officer to allow relief under section 80I of the Act without reducing the amount by deducting the relief under section 80HHA of the Act - Decided in favour of assessee.
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