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1998 (4) TMI 155 - AT - Income TaxExtract: .......the contention of the Department that first the apportionment is to be made and then only the deduction under s. 80HHC. The decision of the Madras High Court reported in (1972) 84 ITR 643 (Mad) also supports the computation as directed by the CIT(A). We accordingly uphold the order of the CIT(A). 4. In the result, the Revenue s appeal is dismissed.
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