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2011 (5) TMI 1081 - AT - Income TaxExtract: ......./2011 (supra), for the same reasons, it is held that the assessee is eligible for deduction on account of contribution to Cooperative Education Fund. 25. Accordingly, the grounds of appeal raised by the Revenue are rejected. 26. In the result, the appeals of the Revenue for both the years are dismissed. Order pronounced in open court on 31.05.2011.
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