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2003 (11) TMI 286 - ITAT BOMBAY-HExtract: .......elevant previous year, which, in our considered view, can only be taken into account for computing deduction under section 36(1)(vi) for subsequent year(s). The Assessing Officer shall also make consequential amendments in deduction admissible under section 36(1)(viia)(b) in terms of the observations above. 11. In the result, the appeal is allowed.
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