Assessee Entitled to Deduction u/s 80IB; Exclusion of Job Work from Turnover Deemed Unjustified.

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....Deduction u/s 80IB by excluding job work from the turnover - The assessee has satisfied all the conditions for claiming deduction u/s 80IB and proportionate disallowance of job work for the purpose of computing deduction u/s 80IB is unwarranted and uncalled for.....