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2005 (7) TMI 572 - AT - Income TaxExtract: .......section 80HH and also similar clause 80HH(7) which is identical to clause 80-IA(10). In the light of the above facts, the appeal of the assessee on this ground stands allowed. 25. to 33. These paras are not reproduced here. As they involve minor issues. 34. In the result, the appeal of the Revenue is dismissed and appeal of the assessee is allowed.
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