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2004 (8) TMI 370 - AT - Income TaxExtract: .......1998, and completed the same before the specified date. There is no dispute that the assessee had fulfilled the remaining conditions under the law for claiming deduction under s. 80-IB(10) of the Act. Accordingly, we reverse the findings of the CIT(A) and direct the AO to allow the deduction to the assessee. 9. In the result, the appeal is allowed.
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