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2011 (2) TMI 1095 - GUJARAT HIGH COURTDeduction u/s 80HHA - Held that:- The purpose of falling within the ambit of sub-clause (ii) of clause (a) of the Explanation to section 80HHA the unit of the assessee should be situated within the distance of 8 kilometres from the municipal limits of Gandhidham - it is apparent that the Income-tax Officer has proceeded on an erroneous footing by holding that the assessee is not eligible for the benefit of section 80HHA of the Act as the assessee's unit is situated within fifteen kilometres from the municipal limits of Gandhidham - Decided in favor of the assessee
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