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2004 (7) TMI 275 - AT - Income TaxExtract: .......----- 29. We direct that this figure of Rs. 59,35,236 should be substituted for deduction under section 80HHC as against the claim of the assessee determined by the Assessing Officer at Rs. 58,38,630 and a higher claim of Rs. 65,51,332 worked out and claimed by the assessee and allowed by the CIT(A). 30. In the result, the appeal is partly allowed.
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