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1981 (7) TMI 107 - ITAT CALCUTTA-CExtract: .......79, we have held that the restriction under s. 80VV does not apply to proceedings prior to filing of the return. Following this order we hold that the assessee is entitled to a further deduction of Rs. 3,000 as claimed in its ground of appeal. The assessee further gets a relief of Rs. 3,000. 9. In the result, ITA No. 1509(Cal)/80 is partly allowed.
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