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2008 (9) TMI 193 - HC - Income TaxIndustrial unit – claim for deduction under section 80HH and 80-I - such deduction was never denied to the assessee in the earlier assessment years - principle of consistency requires, that the view taken by the Department in the preceding years should not be disturbed, unless there is a change in the factual and legal position – since deduction was given in previous year, deduction is allowed to assessee
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