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2001 (7) TMI 1292 - HC - Income TaxExtract: .......legislative intent to exclude income on account of interest and rent, etc. from the benefit under s. 80HHC w.e.f. 1st April, 1992, only. 7. No other point has been raised. 8. In view of the above, we find no ground to interfere with the concurrent findings of fact recorded by the Tribunal and the CIT. Resultantly, the appeal is dismissed. No costs.
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