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2007 (9) TMI 648 - ITAT DELHIExtract: .......the Act." 11. This case was followed by the Tribunal in the case of Shri Sultan Singh (supra). For the reasons stated above and in view of the decision by the Tribunal, the assessee is to be held as eligible for deduction under section 54B, the Assessing Officer shall grant deduction as per law. 12. In the result, the appeal is partly allowed.
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