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1985 (11) TMI 78 - ITAT BOMBAY-EExtract: ....... section 80AA has been held to be only clarificatory, the Explanation to rule 1 would also be held to be only clarificatory and not substantive. 10. We, therefore, allow the departmental appeal on ground No. 1 and accept the departmental contentions. 11. This para is not reproduced here as it involves minor issue . 12. The appeal is partly allowed.
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