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1989 (3) TMI 159 - ITAT CALCUTTA-BExtract: .......e us that if the status of the assessees is to be taken to be that of an individual, they would be entitled to deduction u/s 80L. We, therefore, confirm the order of the lower appellate authority in each case holding that the assessee is entitled to deduction u/s. 80L. 48. In the result, all these departmental appeals fail and are hereby dismissed.
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