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2000 (2) TMI 205 - ITAT JODHPURExtract: .......to the present case also. We are, therefore, of the opinion that the CIT(A) has wrongly directed the AO to allow deduction under s. 80HHC before considering the deduction under s. 32A. The order of the CIT(A) in relation to the aforesaid point is, therefore, set aside and that of the AO is restored. 5. In the result the Revenue s appeal is allowed.
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