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2013 (7) TMI 232 - SCH - Income TaxDeduction u/s 80-IB Income from Business - inclusion of duty draw back - Held that - Following decision of Liberty India v. CIT 2009 (8) TMI 63 - SUPREME COURT - Decised in favour of Revenue.
The Supreme Court condoned the delay, granted leave, and allowed civil appeals filed by the Department, citing the decision in Liberty India v. CIT [2009] 317 ITR 218. No order as to costs.
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