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2000 (3) TMI 174 - AT - Income TaxExtract: .......0-I, 80-J and 80JJ, the deductions are to be computed in accordance with the provisions of this Act . In the light of the above, the provisions of law and the decisions relied on by both parties, we arc of the view that the appeal by the assessee is liable to be allowed. We do accordingly. 30. In the result, the appeals by the assessee are allowed.
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