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2002 (3) TMI 602 - AT - Income TaxExtract: .......he facts and the issue are the same, we see no reason to sustain the order passed by ld. CIT(A) for the year under consideration. We, therefore, set aside the order of the ld. first appellate authority and direct the Assessing Officer to allow the claim of the assessee regarding deduction under section 80-I. 5. In the result, the appeal is allowed.
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