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2005 (9) TMI 246 - AT - Income TaxExtract: .......ant material on record we find that the learned CIT(A) had not adjudicated the computation part of the deduction in his order. Therefore, we set aside the issue to the file of the CIT(A) with the directions to adjudicate the issue after providing adequate opportunity to the assessee. 36. In the result, the appeal is allowed for statistical purpose.
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