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2015 (3) TMI 1264
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....ndari for the appellant BY THE COURT : While making assessment as per the provisions of Section 143 (3) of the Income Tax Act, 1961 (for short, 'the Act of 1961'), the assessing officer for the assessment year 2005-06 allowed deduction as per Section 80IB of the Act of 1961 to the respondent-assessee. The Commissioner of Income Tax-II, Jodhpur while exercising powers under Section 26....