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1993 (1) TMI 28 - HC - Income TaxExtract: ....... do not find any merit in the submissions made on behalf of the Revenue. In our view, the Tribunal has correctly come to the conclusion that the aforesaid receipts would qualify for deduction under section 80-I of the Act. We would, therefore, answer the question referred to us in the affirmative and in favour of the assessee. No order as to costs.
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