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1980 (4) TMI 60 - HC - Income TaxExtract: .......80J(4)(ii). Since the assessee cannot be brought within the ambit of either s. 80J(4)(i) or s. 80J(4)(ii), the Tribunal was justified in coming to the conclusion that the assessee is entitled to s. 80J relief claimed. The question referred to is answered in the affirmative and in favour of the assessee. The assessee is entitled to costs of Rs. 500.
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