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1982 (1) TMI 85 - ITAT CALCUTTAExtract: .......is any scope for holding it to be so, the language of Explanation 3 makes it clear that it is not so. Accordingly, we hold that the second condition laid down in section 80G(5)(ii) read with Explanation 3 is also satisfied in this case and the assessee is, therefore, entitled to deduction under section 80G. 20. In the result, the appeal is allowed.
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