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1997 (3) TMI 128 - ITAT AHMEDABAD-AExtract: ....... Spl. Range-2, Baroda, to the tune of Rs. 159100. 5.1 In view of our findings given in ITA No. 4873/A/91 for the asst. yr. 1987-88, we allow this ground also. The relief under s. 80-I of the Act at the admissible rate of 25 per cent of gross income of Rs. 7,95,509 which would work out to Rs. 1,98,877. 6. In the result, both the appeals are allowed.
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