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1989 (5) TMI 101 - ITAT COCHINExtract: .......cle. If the assessee was qualified to the relief under section 80J there was no reason to say that the conditions for 80HH relief are not satisfied. 11. For the above reasons we are of the view that the assessee is entitled to relief under section 80J. 12. In the result, the appeal by the assessee is allowed. The appeal by the revenue is dismissed.
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