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    <title>2009 (5) TMI 838 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the order of the Commissioner of Income-tax (Appeals), granting the assessee the deduction under section 80-IB(8A) and resolving the issues regarding the initial assessment year and reconciliation differences in receipts. The cross-objection by the assessee was also dismissed as it was in support of the Commissioner&#039;s order.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the order of the Commissioner of Income-tax (Appeals), granting the assessee the deduction under section 80-IB(8A) and resolving the issues regarding the initial assessment year and reconciliation differences in receipts. The cross-objection by the assessee was also dismissed as it was in support of the Commissioner&#039;s order.</description>
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