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2007 (10) TMI 441 - AT - Income TaxExtract: .......as rightly directed the Assessing Officer to allow the deduction under section 80M of the Income-tax Act, after setting off of the business loss from the long term capital gains. We see no reason to interfere with the order of the CIT(A) and the revenue appeal is, therefore, dismissed. 7. In the result, the appeal filed by the revenue is dismissed.
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