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1995 (11) TMI 20 - RAJASTHAN HIGH COURTExtract: .......ion under section 80HH of the Income-tax Act the depreciation and investment allowance are required to be deducted-and it is only the net income ascertained under the Act that shall be deemed to be the amount entitled for relief under section 80HH of the Act. Consequently, the reference is answered in favour of the Revenue and against the assessee.
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