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2005 (10) TMI 440 - AT - Income TaxExtract: .......with the same view. However, since the profit of 10A unit and deduction under section 80HHC is in the sections. Section 80AB clearly provides that deduction under the heading Deduction in respect of certain income in Chapter VI-A shall be such sum, which is included in the gross total income of the assessee . In the result, the appeal is dismissed.
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