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2005 (6) TMI 482 - ITAT DELHIExtract: .......d. I, therefore, direct that only 20 per cent of the assessee rsquo s receipt in convertible foreign exchange may be treated as eligible to deduction under section 80-O as against 100 per cent accepted by the ld. CIT(A). Deduction under section 80-O may be worked out accordingly. 6. In the result, this appeal filed by the revenue is partly allowed.
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