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2008 (4) TMI 748 - HC - Income TaxExtract: .......er the provisions of Explanation (baa) while computing deduction under section 80HHC of the Act ?" 5. In view of the decision of this Court in CIT v. Shri Ram Honda Power Equip. 2007 289 ITR 4751, both the questions of law are answered in the negative, in favour of the revenue and against the assessee. 6. The appeal is disposed of accordingly.
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