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2000 (9) TMI 997 - AT - Income TaxExtract: .......er section 158BH, save and except what is provided in Chapter XIV-B, all other provisions of this Act shall apply. In view of the aforesaid circumstances, in our opinion, the provision of the section 80L is applicable. Accordingly, we direct the Assessing Officer to allow relief under the said provision. In the result, the appeal is partly allowed.
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