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1989 (11) TMI 77 - AT - Income TaxExtract: .......ccount with Canara Bank. Simply because technically speaking the money was not withdrawn by the assessee out of the funds accumulated out of salary, it could not militate against the assessee and the benefit under section 80C was to be allowed. The assessee s contention, therefore, in respect of both the grounds are accepted. The appeal is allowed.
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