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2020 (2) TMI 617 - AT - Income TaxEligible deduction u/s 80P(2)(vi) - HELD THAT:- Circumstances in the instant case are similar to the case of M/s Sai Krishna WLCCS [2017 (3) TMI 1802 - ITAT HYDERABAD] we deem it fit and proper to follow the same and direct the AO to allow the deduction u/s. 80P(2)(a)(vi) of the Act. Further with regard to the estimation of income on the difference of amount as reflected in Form 26AS and the turnover declared by the assessee in its return of income, find that the same is also eligible for deduction u/s. 80P(2)(a)(vi) of the Act. Accordingly, assessee’s appeal is allowed.
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