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1999 (10) TMI 755 - AT - Income TaxExtract: .......principle of harmonious construction between the various provisions of the Act. The view we have taken is the only way to reconcile the provisions of section 139(5) and the language of the proviso to section 80HHC. 8. For the foregoing reasons, we set aside the order of the CIT(A) and restore that of the Assessing Officer. 9. The appeal is allowed.
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