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1988 (5) TMI 74 - ITAT HYDERABAD-BExtract: .......ax Officer is directed to verify the quantum of the expenditure which would be eligible for deduction under s. 35C and allow the weighted deduction for which purpose the matter is restored to his file. 23. In the result, the appeals for the assessment years 1978-79 and 1979-80 are dismissed and the appeal for the assessment year 1981-82 is allowed.
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