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2013 (12) TMI 1721 - AT - Income TaxExtract: .......on 80-IB.” 6. Respectfully following the above decision of Hon'ble Jurisdictional High Court, we direct the Assessing Officer to compute the deduction under Section 80IB after taking into account the scrap sales. 7. In the result, the appeals of the assessee are partly allowed. Decision pronounced in the open Court on 20th December, 2013.
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