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1988 (3) TMI 104 - AT - Income TaxExtract: .......and in this view of the matter, requirements of sec. 80C(1) read with sub-sec. (2)(h) stand fulfilled. The assessee is entitled to claim of deduction under the provisions of the Act, namely, sec. 80C. The date when the certificates were issued is not relevant to the context. I hold and direct accordingly. 16. The appeal succeeds and stands allowed.
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