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1997 (3) TMI 139 - ITAT DELHI-BExtract: .......er consideration and not last year. The assessee in our considered opinion has satisfied all conditions of section 32AB and was therefore, entitled to claim of deduction on total sum of Rs. 1,85,737 which was utilised during the previous year relevant to assessment year 1987-88. We direct accordingly. 8. In the result, assessee s appeal is allowed.
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