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1980 (2) TMI 7 - JAMMU AND KASHMIR HIGH COURTExtract: .......o claim the deduction under s. 80J arose to the assessee only in the assessment year 1970-71, when the profits were made for the first time and not in the assessment year 1967-68, when no such right to claim deduction had accrued to the assessee, although the claim actually related to the assessment year. The reference is, accordingly, disposed of.
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