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2001 (7) TMI 23 - HC - Income TaxExtract: .......of the amount which has accrued to the assessee on the basis of the payment to an approved society under section 35CCA of the Act. In view of these facts, we find no reason to interfere with the order of the Tribunal. In the result, we answer all these three questions in the affirmative and that is in favour of the assessee and against the Revenue.
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