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1984 (7) TMI 224 - ITAT MADRAS-DExtract: .......be a deduction after the deduction under s. 80TT is made. In the circumstances, we are satisfied that the computation of income given by the assessee in the return was correct and should be accepted by the ITO. We, therefore, set aside the orders of the authorities below and direct the ITO to recompute the income accordingly. The appeal is allowed.
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