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2004 (7) TMI 280 - AT - Income TaxExtract: .......case of the assessee. In any event, in the light of the clear language of the section and the assessee failing to satisfy the requisite conditions of the said section, is not entitled for any relief under section 80-O. The order of the CIT(A), which is contrary to this is, therefore, reversed. 8. In the result, the appeal of the revenue is allowed.
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