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2007 (2) TMI 180 - HC - Income TaxExtract: ....... not on the statute book during the assessment year in question, viz., 1999-2000, the assessee is not entitled to claim deduction without any hindrance under section 80HHC in spite of compliance of the ingredients thereunder. In the result, finding no substantial questions of law arising for our consideration, these appeals are dismissed. No costs.
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