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2000 (12) TMI 95 - HC - Income TaxExtract: .......a s case 1994 205 ITR 433 (SC). The above being the position, the inevitable conclusion is that the mode of computation as indicated in section 80AB has to be applied while working out the incentives under section 80-O of the Act. The reference is answered accordingly. The matter shall be placed before the Division Bench for disposal on the merits.
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