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1985 (8) TMI 104 - AT - Income TaxExtract: ....... the Act. Admittedly, the total income of the assessee was nil. The assessee was, therefore, not entitled to deduction of Rs. 3,501 under section 80VV. Order of the Commissioner (Appeals) is, therefore, reversed on this point and that of the ITO is maintained. Consequently, Rs. 3,501 stand disallowed. 6. In the result, the appeal is partly allowed.
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