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2002 (3) TMI 222 - ITAT HYDERABAD-AExtract: .......enefits falling under s. 28(iiia) of the Act. The AO may recompute the deduction under s. 80HHC as per law but without excluding the sums received by the assessee by virtue of the disclaimer issued by MMTC, under cl. (baa) of Explanation to s. 80HHC, for both the assessment years under appeal. 17. In the result, appeals of the assessee are allowed.
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