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1987 (1) TMI 57 - DELHI HIGH COURTExtract: ....... the circumstances of the case, the Income-tax Appellate Tribunal acted within its jurisdiction in directing the Income-tax Officer to allow the assessee a deduction of Rs. 1,00,000 under section 80G for the assessment year 1972-73, when it was dealing with the assessment for the assessment year 1971-72 ? The applications are disposed of. No costs.
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