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1998 (4) TMI 88 - HC - Income TaxExtract: .......from those found in section 33 of the Act. On a plain reading of section 80J(4) of the Act, the assessee is ineligible to get the deduction under section 80J of the Act. Accordingly, we answer the question of law referred to us in the negative, against the assessee and in favour of the Revenue. Both the parties are directed to bear their own costs.
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