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1984 (3) TMI 167 - ITAT HYDERABAD-AExtract: ....... otherwise there was scope for the more liberal interpretation in the language of section 80G while section 80C as mentioned in the preceding paragraph is unambiguous and clear. It is under these circumstances that we are unable to accept this argument based on the analogy of interpretation of section 80G. 7. In the result, the appeal is dismissed.
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