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2006 (4) TMI 200 - AT - Income TaxExtract: .......Ground No. 1(vii) relates to the deduction under ss. 80HH and 80-I. This issue has already been considered by us while dealing with the assessee s ground with reference to the above sections. In line therewith, the ground is allowed. 30. Ground Nos. 2 and 3 are general and require no decision. 31. In the result, both the appeals are partly allowed.
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