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2004 (7) TMI 303 - AT - Income TaxExtract: .......on to the provisions of section 80A(2) and section 80B(5) of the Act. This position is deemed to have existed even as on the date when the CIT sought to invoke his powers under section 263 of the Act. We, therefore, do not find any grounds to interfere with the order of the CIT(A). The same is confirmed and this appeal by the assessee is dismissed.
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