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2002 (2) TMI 905 - AT - Income TaxExtract: .......quo s plea does not arise out of the order of the learned CIT(A). No arguments were advanced by the learned authorised representative of the assessee on this point during the hearing before us. We, therefore, decline to pass any direction in regard to deduction under section 32AB. 9. For statistical purposes, the appeal shall be treated as allowed.
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