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2003 (9) TMI 307 - AT - Income TaxExtract: .......ls, etc. There is no such prescription laid down in sub-s. (2) or (3) of s. 80HHD to deduct the amount so paid. 12. In the above view of the matter we hold that the learned CIT(A) rightly allowed the deduction under s. 80HHD at Rs. 1,34,963 as against the amount allowed by the AO Rs. 14,614. 13. In the result the appeal by the Revenue is dismissed.
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