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2009 (7) TMI 179 - ITAT DELHI-BExtract: .......d or produced should be an article or thing specified in Fourteenth Schedule. However, this is not the case. In these facts and circumstances of the case and in view of the provisions as contained in s. 80-IC, there is no scope of ambiguity in the interpretation of provisions of s. 80-IC as done by the AO. 6. In the result, the appeal is dismissed.
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