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1984 (9) TMI 46 - HC - Income TaxExtract: .......ference for the present case, since the question referred pertains to the assessment year 1972-73 and s. 80V was inserted by the Taxation Laws (Amendment) Act, 1975, with effect from April 1, 1976. We, therefore, answer the question in the affirmative, in favour of the Department and against the assessee leaving the parties to bear their own costs.
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