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1993 (6) TMI 102 - AT - Income TaxExtract: .......ing. As such, the assessee cannot be denied the benefit of section 80-I(2)(iv) extended by the Income-tax Act. We hold that the assessee is entitled for the benefit as claimed for. Accordingly, the learned CIT s order under section 263 for all the years is set aside. 10. In the result, the appeals by the assessee for all the three years are allowed
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