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1995 (11) TMI 132 - ITAT HYDERABAD-AExtract: .......der section 147. We, therefore, hold that no adjustment in this case by reducing the assessee s claim for deduction under section 80HHC can be made under the first proviso to section 143(1)(a) and consequently no additional tax in this case can be levied under section 143(1A). We accordingly delete the same. 13. In the result, the appeal is allowed
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