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2008 (8) TMI 407 - ITAT JABALPUR
Extract:
.......e assessee while computing the deduction under s. 80HH/80-I of the IT Act. This was in agreement with the learned AM. Thus, rejecting the Revenue s ground being infructuous is justified. 4. In respect of the second question before the learned Third Member, he has agreed with the learned AM and held that rejecting the Revenue s ground was justified.