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2011 (4) TMI 1367 - AT - Income TaxExtract: .......quo;s is commenced in December, 2003. Hence in our opinion, the amendment introduced to section 80IB(10) in spite of the 5 restriction on the commercial area is not applicable. We find no reason to interfere with the order of the Ld. CIT(A). 4. In the result, the Revenue’s appeal is dismissed. Order pronounced on this 27th day of April, 2011.
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