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2007 (5) TMI 265 - AT - Income TaxExtract: .......at the assessee is entitled to deduction this amount in computing the income. Thus, this ground is partly allowed. 12. In short, appeals of the assessee for assessment year 2003-04 and 2004-05 are dismissed, and the appeal of the revenue for assessment year 2000-01 is allowed. The appeal of the revenue for assessment year 2001-02 is partly allowed.
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