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    <title>High Court Affirms ITAT&#039;s Decision on Deductions for Unit Expansion u/ss 80I and 80IB of Income Tax Act.</title>
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    <description>Deduction under section 80I / 080IB - allocation of expenses - expansion of existing unit or setting of new identifiable unit - ITAT has correctly found the facts and allowed the deduction - HC</description>
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