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1992 (7) TMI 117 - ITAT COCHINExtract: ....... different which is under s. 80HH, we are of the opinion that the principle laid down therein can be pressed into service in this case also. 8. In view of what has been stated above and also the powers of the CIT(A) are co-terminus with the ITO, we see no reason to interfere with the order of the CIT(A). We accordingly dismiss the Revenue s appeal.
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