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1988 (11) TMI 55 - PUNJAB AND HARYANA HIGH COURTExtract: ....... has issued Circular No. 37, dated March 3, 1984, that, the deduction under section 80J should not be reduced proportionately with reference to the period for which the business of the undertaking, shop or hotel was not carried on during the relevant previous year. The reference is answered accordingly. There will, however, be no order as to costs.
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