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1988 (8) TMI 92 - HC - Income TaxExtract: .......irected the Income-tax Officer to consider whether the assessee is entitled to the benefit of section 80J. Technicality cannot defeat the claim of an assessee if he is otherwise eligible for it. We, therefore, answer the reframed 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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