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2001 (2) TMI 285 - AT - Income TaxExtract: .......the issues involved require long-drawn process of reasoning and, therefore, in any case and at any rate, these are beyond the scope of the provisions of s. 143(1)(a). Therefore, we reverse the action of the AO and uphold the action of the learned CIT(A) in the matter of deduction under s. 80HHC also. 9. In the result, Revenue s appeal is dismissed.
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