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2005 (6) TMI 485 - AT - Income TaxExtract: .......assessment year 1996-97 so as to avoid claim of double deduction. The claim of Rs. 3,03,080 has been made only in assessment year 1995-96 on the basis of proviso to section 43B. In view of the above, we find no merit in the appeal of the revenue. Accordingly, we uphold the order of CIT (A). 13. In the result, the appeal of the revenue is dismissed.
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