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2010 (9) TMI 472 - HC - Income TaxDeduction u/s 80HHC and u/s 80IA - Held that: The restriction under s. 80-IA(9) is not only that the total deduction should not exceed profits and gains, there is a further restriction that deduction allowed under s. 80-IA or s. 80-IB will be a bar to claim deduction under any other provision of the chapter. - Decided in favor of revenue.
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