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2014 (3) TMI 623 - HC - Income TaxEligibility for deduction u/s 80IB of the Act – Transport subsidy, insurance subsidy, power subsidy and central excise refund – Held that:- The decision in Commissioner of Income-tax Versus Meghalaya Steels Ltd. and M/s Pride Coke Pvt. Ltd. [2013 (7) TMI 175 - GAUHATI HIGH COURT] followed – the assessee is eligible for the deductions u/s 80IB of the Act - the appeals filed by the revenue are dismissed and the order passed by the Tribunal is affirmed - Decided against Revenue.
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