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1997 (9) TMI 154 - AT - Income TaxExtract: ....... order of the CIT(A) and direct the AO to rectify the intimation deleting the addition made as a result of the recomputation of the benefit under s. 80HHC of the IT Act. Consequently, the additional tax levied under s. 143(1)(a) of the IT Act is also deleted in respect of the said adjustment. 9. In the result, the appeal of the assessee is allowed.
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