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2002 (2) TMI 357 - ITAT PUNEExtract: ....... apply. In this case, it was held by the Hon ble Bombay High Court that a public charitable trust was to be assessed as individual for the purpose of section 80L of the Act. In view of the binding decision of the Bombay High Court, I hold that deduction under section 80L is available to the assessee. 9. In the result, the appeal is allowed in part.
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