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2017 (12) TMI 1062 - HC - Income TaxEligible deduction u/s 80IA - Held that:- There is no dispute to the fact that the issue has been decided in favour of the assessee by this Court as per the decision reported in (2002 (4) TMI 35 - KERALA High Court). The provision dealt with in the said case was under 'Section 80-I'; whereas in the present appeal, it is 'Section 80-IA', which undisputedly is the successor provision of 80-I. There is no difference, but for the different points of time and the question of law remains to be same in both the circumstances. It is brought to the notice of this Court that the challenge raised by the Revenue against the said verdict came to be repelled, pursuant to the dismissal of SLP. This being the position, the law declared by this Court has become final; which obviously stands in favour of the assessee.
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