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2003 (9) TMI 285 - ITAT AGRAExtract: .......ituted with the words this Act . Due to these amended provisions, the assessee has right to claim deduction under Chapter VI-A of the Act. Hence, we reverse the decision of AO in this regard and thus, the ground No. 6 is allowed. The AO is, therefore, directed to recompute the income. 11. In the result, the appeal of the assessee is partly allowed.
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