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2016 (2) TMI 840 - AT - Income TaxDeduction u/s 80IB - Held that:- We have no hesitation in holding that this is not a case of reconstruction as alleged by the Department. We are unable to concur with the findings of the authorities below and while allowing the grounds of appeal, we direct that the assessee shall be entitled to claim deduction u/s 80IB of the Income Tax Act in the assessment year under consideration. - Decided in favour of assessee
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