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1988 (7) TMI 31 - HC - Income TaxExtract: .......n as follows Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of Rs. 5,000 as contemplated under section 80T of the Income-tax Act, 1961 ? For the reasons aforesaid, we answer this question in the affirmative and in favour of the assessee. There will be no order as to costs. K. M. YUSUF J. - I agree.
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