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1984 (1) TMI 101 - ITAT BOMBAY-EExtract: ....... go into the second part of section 80B(2). In this view of the matter, I am of the opinion that the assessee, being a domestic company is entitled to the deduction under section 80M in respect of the dividend income received by it from the Unit Trust of India. I, therefore, accept the claim of the assessee. 6. In the result, the appeal is allowed.
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