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1983 (10) TMI 77 - AT - Income TaxExtract: .......eduction under section 80P in respect of the income derived from letting of the cold storage and disallow the claim for deduction in respect of the receipts from the sale of ice in all these years. 4. This para is not reproduced here as it involves a minor issue . 5. In the result, the appeals are treated as partly allowed for statistical purposes.
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