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1988 (3) TMI 100 - ITAT CALCUTTA-AExtract: ....... He is perfectly justified to hold that if a particular assessee deposits his income of the relevant year into a bank account and purchases the NSC out of the accumulated balance of earlier years the claim of the assessee u/s 80C has to be allowed. We, therefore, uphold the order of the AAC. 6. In the result, the appeal of the revenue is dismissed.
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