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1997 (11) TMI 35 - HC - Income TaxExtract: .......from house property, subsidy from Government, interest from other co-operative institutions and banks and dividends received by the assessee, the assessee is entitled to deduction under section 80P(2)(a)(i) of the Income-tax Act, 1961. Accordingly, we answer the question of law referred to us in the affirmative and against the Department. No costs.
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