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1994 (11) TMI 170 - ITAT DELHIExtract: .......evant provision was brought on the statute book. In the final analysis, I opine that the assessee s claim satisfies the various conditions laid down by the relevant provision of law and he is entitled to necessary deduction envisaged in the said provision. The ITO is directed to allow necessary relief. 9. In the result, the appeal is partly allowed
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