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1983 (12) TMI 112 - AT - Income TaxExtract: .......e retrospective amendment brought out by the Legislature in section 80J. We, therefore, direct that the matter should go back to the ITO for quantification of the relief under section 80J in view of the impending decision of the Hon ble Supreme Court in the matter. 12. In the result, the appeals filed by the revenue are deemed to be partly allowed.
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