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2009 (3) TMI 70 - GUJARAT HIGH COURTClaim for deduction u/s 80HH was disallowed by AO holding that the assessee carried on manufacturing activity in Kalol Taluka which is excluded from the list of ‘backward area” by Not. 89/165 dated 19.12.1986- Tribunal had recorded a finding of fact that the assessee had commenced production prior to October,1986 and the evidence in support of the said finding was not disputed by Revenue in earlier A.Y – following the same, Tribunal is right in allowing the claim of assessee for deduction
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