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2000 (1) TMI 152 - ITAT INDOREExtract: .......income and not the income reduced by the deductions under section 80HH of the Act. Since the findings of the CIT(A) are in consonance with the judgment of the jurisdictional High Court, we find no justification in interfering with the same. Accordingly, we subscribe the same. 18. In the result, the appeal is partly allowed for statistical purposes.
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