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1981 (7) TMI 247 - AT - Income TaxExtract: .......ion, in respect of each of these books the assessee will be eligible for full deduction in respect of the value of each book under the first proviso to s.32 (1) (ii) of the IT Act. 7. In the result, the assessee's appeal is allowed. P.S. Dhillon, J.M.- I agree with the conclusion of my ld. brother Shri D.V. Junnarkar, the Id. Accountant Member.
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