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2016 (1) TMI 780 - AT - Income TaxDisallowance of deduction u/s.80IB - Held that:- Assessee has been unable to substantiate his claim of deduction u/s.80IB of the Act and therefore, we find it justified to confirm the disallowance made by the Assessing Officer and allow the appeal of the Revenue. - Decided against assessee
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