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2005 (9) TMI 557 - AT - Income TaxExtract: .......ve and on the balance only 80HHC relief will be available. The recent Supreme Court decision in Ipca Laboratory Ltd. v. Dy. CIT 2004 266 ITR 521 will be relevant on the point. 11. At the time of hearing before us, these grounds were not pressed and accordingly, the same are rejected. 12. In the result, the assessee rsquo s appeal is partly allowed.
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