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1991 (2) TMI 171 - AT - Income TaxExtract: .......ore, the AAC was not correct in directing the ITO to allow Rs. 5,000 under s. 80L. The Revenue, therefore, succeeds and the claim will be restricted to the sum of Rs. 3,000 only. This point is decided in favour of the Department and against the assessee. 7. Ground No. 5 is general and calls for no adjudication from us. The appeal is allowed partly.
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