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1989 (9) TMI 78 - HC - Income TaxExtract: .......rst before computation is to be made under section 80T. This is also the view taken by the Madras High Court in the decision relied upon by Dr. Balasubramanian, learned counsel for the Department, in CIT v. M. S. P. Nadar, Sons 1989 179 ITR 55. Accordingly, the question is answered in the negative and in favour of the Revenue. No order as to costs.
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