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2005 (1) TMI 619 - AT - Income TaxExtract: .......ssessee-company is more than the amount deductible under section 80-O, the entire amount of deduction computed by the Assessing Officer need to be allowed as a deduction. Therefore, we direct the assessing authority to give deduction to the assessee under section 80-O for the amount of Rs. 1,19,07,992 as computed by the assessing authority himself.
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