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1994 (3) TMI 152 - AT - Income TaxExtract: .......ror which could be rectified under s. 154 subject to the other conditions required for allowance of deduction under s. 80HHA and s. 80J being satisfied. 10. The Assessing Officer is directed to dispose of the assessee s application under s. 154 afresh as per our directions and in accordance with law. 11. For statistical purposes, appeal is allowed.
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