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1996 (9) TMI 205 - ITAT PUNE
Extract:
....... in favour of the assessee. 19. The last issue relating to the adjustment of the claim under section 80HHC in computing the book profit under section 115J is consequential. The Assessing Officer is directed to adjust the amount which may be worked out under section 80HHC in accordance with our order. 20. In the result, the appeal is partly allowed.