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2002 (3) TMI 219 - AT - Income TaxExtract: .......sessee s case with reference to CBDT Circular No. 700, dated23-3-1995. 31. In the final analysis, I uphold the view taken by the tax authorities in rejecting the assessee s claim for deduction under section 80-O of the Income-tax Act, 1961. The matter may be placed before the Division Bench for passing an order in accordance with the majority view.
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