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1998 (2) TMI 94 - HC - Income TaxExtract: .......ribunal. While deciding the question whether for determination of the relief under section 80HH, net income or gross income is to be taken into consideration, the Tribunal amongst other materials will consider section 80AB of the Act and the above decision of the Rajasthan High Court. The question will then be decided afresh in accordance with law.
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