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1998 (12) TMI 81 - HC - Income TaxExtract: .......rpose mentioned in section 35CCA by the prescribed authority. We are in respectful agreement with the view taken by the Calcutta High Court. For the reasons recorded above, we answer both the questions in the negative. As a necessary corollary it follows that the remand order would stand quashed and the assessee is held entitled to claim deduction.
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