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2003 (1) TMI 231 - AT - Income TaxExtract: .......deduction is not allowed under sections 80HHC, it is not going to affect the computation under section 115J of the Act as the same has to be made as per the provisions of that section. In view of the discussions above, we do not find any infirmity in the findings of the learned CIT(A) and the same are upheld. 17. In the result, appeal is dismissed.
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