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2000 (6) TMI 125 - AT - Income TaxExtract: .......ve figure. We accordingly set aside the order of the revenue authorities. The Assessing Officer may examine the case for deduction under section 80HHC and allow the claim if the other conditions are fulfilled. He should not deny the claim on the ground that the reserve has been created belatedly. Subject to the above remarks, the appeal is allowed.
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