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1976 (11) TMI 109 - AT - Income TaxExtract: .......ofession. The conditions laid down in s. 80RR are satisfied. In my view in the order passed on 29th Dec, 1970 for the asst. yr. 1970-71 and which was followed for the subsequent two asst. yr.s there is no mistake apparent from the record. 6. For the foregoing reasons, I uphold the order of the AAC. The appeals of the Revenue fail and are dismissed.
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