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2004 (10) TMI 259 - AT - Income TaxExtract: ....... how deduction under section 80-I is available on these incomes. Therefore, we hold that deduction under section 80-I is not admissible on the aforesaid incomes of Rs. 16 lakhs and Rs. 1,26,629. The Assessing Officer is directed to recompute the deduction under section 80-I on the above basis. 12. In the result, both the appeals are partly allowed.
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