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2013 (6) TMI 462 - AT - Income TaxDeduction u/s. 80IB(10) disallowed - Held that:- As the assessee had fulfilled all the conditions of Section 80IB(10) and amendment made in Clause (d) as held in case of Mannan Corpn. Vs. ACIT (2012 (9) TMI 700 - Gujarat High Court) is not applicable on the project approved by the competent authority before 01.04.2005 by which certain riders for deduction has been imposed by the legislature. As ssessee's project was approved in 2001 and in March, 2004 therefore assessee is fully entitled for deduction u/s. 80IB(10) - In favour of assessee.
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