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1977 (12) TMI 46 - ITAT DELHI-DExtract: .......decision in T.S. Rajan vs. CED(4), relied on by Shri C.V. Gupte is of no help to the Revenue, in the right of our discussion above. 9. In the result, we allow the appeal, setting aside the orders of the authorities below on this point and direct the ITO to allow the deduction of Rs. 26,987 under s. 80J as originally allowed in the assessment order.
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