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1981 (12) TMI 19 - HC - Income TaxExtract: .......decided on the construction of s. 80E, applies to the interpretation of the identical expression in s. 80-I of the Act. Following the ruling of the Supreme Court, we will have to decide the question in the present case also in the affirmative and against the Department. We do so accordingly. In the circumstances, there will be no order as to costs.
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