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1985 (8) TMI 124 - ITAT HYDERABADExtract: .......austive and the facts and circumstances of each case will have to be gone into in determining whether the requirements of s. 80U are fully satisfied. Thus no reliance can be placed on the Circular No. 246. In my view, the AAC was justified in allowing the relief under s. 80U in both these years. 4. In the result, the appeals fail and are dismissed.
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