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2013 (4) TMI 960 - AT - Income TaxExtract: ....... be allowed under Section 80-IB(10), where built-up area of some units exceeded 1500 sq.ft. We are, therefore, of the opinion that CIT(Appeals) was justified in giving such direction. No interference is required. 7. In the result, appeal of the Revenue is dismissed. Order was pronounced in the Court on Thursday, the 11th of April, 2013, at Chennai.
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