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Deduction U/s 80IE - eligible of deduction towards excess provision written back - by this amount the deduction u/s 80IE has been reduced in the said year since the deduction is available for the unit for consecutive 10 years, AOs action in treating the excess provision written back as income cannot be justified - Tri

Income Tax - Deduction U/s 80IE - eligible of deduction towards excess provision written back - by this amount the deduction u/s 80IE has been reduced in the said year since the deduction is available .....

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