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1993 (3) TMI 156 - AT - Income TaxExtract: .......t of the other units, in our view, is proper and in accordance with the law and the same is upheld. The Assessing Officer, is accordingly directed to allow deduction under section 80J on the Glost Kiln No. 2 and No. 3 and withdraw the deduction permitted on the Glost Kiln No. 4. 8. In the result, we allow this miscellaneous petition of the revenue.
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