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2008 (6) TMI 346 - HC - Income TaxIndustrial Undertaking - Whether the Appellate Tribunal is right in law and on facts in directing to allow deduction under sections 80HHA and 80-I simultaneously? Held that- in absence of any provision which restricts relief u/s 80-I of the Income Tax Act, 1961, to the extent the relief is granted under section 80HHA the Tribunal had not committed any error in granting deductions, both u/s 80HHA and 80I of the Act simultaneously without reducing the relief available u/s 80I of the Act by the amount of deduction granted u/s 80HHA.
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