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2004 (4) TMI 267 - AT - Income TaxExtract: .......ssessee under s. 80HHC by taking the figure of sale of scrap at Rs. 4,37,204 against the earlier figure of Rs. 2,37,204 shown by the assessee in his computation of deduction under s. 80HHC filed before the AO. We order accordingly and allow ground No. 2 of appeal of the assessee. 4. In the result, the appeal filed by the assessee is partly allowed.
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