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1997 (7) TMI 56 - HC - Income TaxExtract: .......nd is not applicable to the controversy arising here. In the result, the withdrawal of deduction by the Commissioner and the Tribunal is upheld. The assessee is held to be not entitled to the deduction under section 80P(2)(c) of the Act. Question No. 4 is thus, answered in the affirmative, i.e., against the assessee and in favour of the Department.
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