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1994 (9) TMI 134 - AT - Income TaxExtract: ....... been discussed in the assessee s appeal in ITA No. 200/Ind/90 for the asst. yr. 1988-89 in Ground No. 1. It has been held therein that the CIT(A) had rightly restricted the assessee s claim under s. 32AB on Rs. 10,000. In this view of the matter, this ground of the Revenue is also rejected. 30. In the result, the Revenue s appeal stands dismissed.
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