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2007 (11) TMI 353 - AT - Income TaxExtract: ....... be given to the specific provision of s. 80-IA(9) of the IT Act and, therefore, before allowing deduction under s. 80HHC, deduction allowed under s. 80-IA has to be reduced. Respectfully following the above decision of the Tribunal. we decide this issue in favour of the Revenue. 42. In the result, the appeal filed by the Revenue is partly allowed.
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