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| DATE: | (Date of pronouncement) |
| DATE: | August 28, 2008 (Date of publication) |
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Where the AO had granted deduction under sections 80HH & 80-I in the year of formation of the new industrial undertaking, he could not, in a subsequent year, deny the deduction on the ground that the conditions are not fulfilled, if he has not withdrawn the deduction granted in the earlier year.
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