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2013 (10) TMI 1516 - ITAT AHMEDABADExtract: .......ase of land. The A.O. disallowed the 80IB deduction in case of firm, on same income, there is no material on record to show that the assessee has challenged the disallowance made u/s. 80IB in case of firm, namely, M/s. Shri Hari Associates. 14. In the result, the Revenue’s appeal is dismissed. This Order pronounced in open Court on 11.10.2013
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