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2012 (3) TMI 152 - AT - Income TaxSales tax Incentives eligible for deduction under 80IB - Held That:- In view of assessee own case for A/Y 05-06, AO not to exclude sales tax incentives from the profit of the units while calculating the deduction u/s 80IB of the Act. Interest Incentive eligible for deduction under 80IB - Held That:- When in immediately preceding assessment year assessee didnot raised the ground related to denial of deduction under 80IB on interest received, we reject the claim of assessee on principle of consistency.
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