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2006 (12) TMI 130 - HC - Income TaxClaim for deduction us/ 80-O disallowed by AO by giving intimation u/s 143(1)(a) - since the issue posed before the Assessing Officer whether the deduction u/s 80-O is on the net income or on the gross income was not debatable, he rightly disallowed the claim of assessee u/s 80-O while issuing the intimation u/s 143 (1)(a) – assessee’s appeal dismissed
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