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2003 (1) TMI 239 - ITAT CALCUTTA-BExtract: .......w that the Assessing Officer erred in disallowing the benefit of section 80-IA to the assessee and the CIT(A), in confirming the same order also followed suit. In superseding their orders, we uphold the contentions raised in this appeal and direct that benefit under section 80-IA be granted to the assessee. 17. In the result, the appeal is allowed.
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