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2004 (5) TMI 244 - ITAT DELHI-BExtract: ....... distinguishable. 16. In view of the above discussion, we uphold the orders of CIT(A) except in respect of receipts by way of sale of ash. Consequently, the Assessing Officer is directed not to exclude the sale of ash for the purpose of computing deduction under sections 80-I and 80-IA. 17. In the result, appeals of the assessee are partly allowed.
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