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1999 (11) TMI 104 - AT - Income TaxExtract: .......of section 11(4A) of the Act. 21. Section 80G is for the benefit of the donor whereas sections 11, 12, 12A operate in a different direction. 22. We appreciate the assistance rendered by the learned counsel for the assessee and the learned departmental representative. 23. In the light of the above facts, we dismiss the appeals filed by the assessee.
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