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2022 (2) TMI 288 - HC - Income TaxDeduction u/s 80IB in respect of "common expenses" of its Units at Pandicharry, Goa and Jammu - ITAT allowed the deduction - HELD THAT:- Issue decided in favour of assessee as relying on own case [2021 (12) TMI 728 - CALCUTTA HIGH COURT] as allowed the deduction as claimed under Section 80IB of the Act - Decided against revenue.
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