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2010 (11) TMI 1016 - AT - Income TaxExtract: .......d for deduction u/s. 80M of the I.T. Act. Accordingly disallowance of deduction u/s. 80M to assessee in respect of dividend received on master shares of UTI Trust of India was justified, we upheld the same. o p /o p 7. In the result, both the appeals of the assessee are dismissed. o p /o p Pronounced in the open court on 4th November 2010. o p /o p
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