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1991 (2) TMI 204 - AT - Income TaxExtract: .......he said Circular of the CBDT, we hold that the Commissioner is not justified in holding that the assessee is not entitled to deduction under section 80HH of the Income-tax Act, 1961 in respect of the impugned four items. Accordingly we set aside the order of the Commissioner under section 263 dated 27-3-1987. 9. In the result, the appeal is allowed
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