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2004 (9) TMI 296 - ITAT AMRITSARExtract: .......tion. 5.3 In view of the foregoing discussion, we are satisfied that the learned CIT(A) erred in restricting the claim of deduction under section 80P with reference to the disallowances made under section 36(1)(va) and section 43B. By overturning the impugned order on this score, we accept the assessee s claim. In the result, the appeal is allowed.
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