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2000 (6) TMI 8 - HC - Income TaxExtract: .......im deduction under section 32AB as the assessee was only a club and it was not entitled to claim the deduction under the said section. We are afraid, this point has not been raised in the memo of appeal. Hence, we do not permit the Department to raise the above contention. Accordingly, the appeal is dismissed. No order as to costs. C. C. expedited.
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