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1995 (3) TMI 129 - AT - Income TaxExtract: .......inserting the proviso the Legislature has excluded the share of profits from the registered firm for the purpose of computing the profits to find out the quantum deduction up to 20 per cent stated in sub-clause (ii) of clause (b) of sub-section (1) of section 32AB. We, therefore, uphold the appellate order. 6. In the result, the appeal is dismissed
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