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1983 (7) TMI 79 - AT - Income TaxExtract: .......ion 80K. The ITO, therefore, has to allow relief under section 80K in the manner laid down in the said provision. In my opinion, the learned AAC has clearly misunderstood the import of the Madras and the Andhra Pradesh High Court decisions. His order is reversed and the relief granted by the ITO is restored. 4. In the result, the appeal is allowed.
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