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2002 (7) TMI 411 - AT - Income TaxExtract: .......e been satisfied. But we do not find these facts on record. Under these circumstances, we hold that the CIT(A) has rightly disallowed the deduction under section 80GG of the Act. While upholding his findings in this regard, we dismiss the ground of appeal raised by the assessee. 13. In the result, the appeal filed by the assessee is partly allowed.
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