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    <description>Deduction under 80IA on internet services and internet telephone - provisions of 80IA(3) are not applicable to the present assessee, it having commenced its business much prior to 1.4.2005.... - HC</description>
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      <description>Deduction under 80IA on internet services and internet telephone - provisions of 80IA(3) are not applicable to the present assessee, it having commenced its business much prior to 1.4.2005.... - HC</description>
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