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1996 (1) TMI 153 - AT - Income TaxExtract: .......f the Assessing Officer and the DC (Appeals) are not in accordance with the provisions of law and, therefore, their orders are vacated and the Assessing Officer is directed to allow the deduction under section 80T on capital gain of Rs. 76,301 without deduction or adjustment of business loss. 15. In the result, the appeal of the assessee is allowed
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