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2001 (6) TMI 176 - AT - Income TaxExtract: .......Legislature is very clear. The only deduction which was separately allowable was under section 10(32), which has already been allowed to the assessee. Therefore, in view of these facts and circumstances, I reverse the order of the CIT(Appeals) and restore the order of the Assessing Officer. 8. In the result, the appeal of the department is allowed.
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