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Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals
Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65