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1995 (12) TMI 91 - AT - Income TaxExtract: ....... of Rs. 72,667 namely Rs. 14,533 u/s 32AB. Rs. 72,667 is the determined business profit by the Assessing Officer and, therefore, the assessee should be entitled to 20 thereof as relief under section 32AB. This Third Member decision should go before the Division Bench who should determine the case according to the view expressed by the Third Member.
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