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1999 (11) TMI 874 - AT - Income TaxExtract: .......der sub-section (1) of section 80HHF. Therefore there will be no double deduction to the assessee even when provisions of section 80HHF come into force. The appeal of the assessee is partly allowed. 35. In the result, whereas the appeal of the assessee against block assessment is allowed, the appeal against the regular assessment is partly allowed.
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