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1979 (7) TMI 152 - ITAT MADRAS-AExtract: ........ We are of the view that in the light of number of decisions that the various benches of the Tribunal have been taking in this regard, the word per annum should be constructed as indicating that the assessee would be entitled to 6 per cent relief annually and, therefore, proportionate relief is not contemplated under s. 80J. The appeal is allowed.
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