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1995 (10) TMI 75 - ITAT DELHI-DExtract: .......taken into account. 11. Thus on consideration of Language, text and context as also scheme of Income-tax Act, we hold that deduction under section 32AB is to be allowed out of total income of the assessee. Therefore, we cancel the order passed by learned CIT and restore that of the Assessing Officer. 12. In the result, assessee s appeal is allowed.
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