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2004 (8) TMI 617 - AT - Income TaxExtract: ....... directions as given in our order for the assessment year for re-deciding the issue of admissibility of deduction under section 80HHC in accordance with law. Ground No. 2 is thus allowed for statistical purposes. 37. In view of the above, the appeal filed by the assessee is treated as allowed for statistical purposes, as per directions given above.
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