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2015 (9) TMI 68 - AT - Income TaxDeduction under section 80IB(10) - Held that:- Entrepreneurial risk in the present case was undisputedly borne by the assessee, we confirm the stand taken by the ld CIT(A) and grant of deduction under section 80IB(10) to the assessee, and decline to interfere in the matter. See Shri Umeya Corporation vs. Income Tax Officer [2015 (9) TMI 108 - ITAT AHMEDABAD] - Decided in favour of assessee.
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