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1991 (12) TMI 128 - AT - Income TaxExtract: ....... It follows that the provisions of section 80C(4)(i) would squarely apply to the case of the assessee. We, therefore, direct the Assessing Officer to fix the ceiling limit for deduction under section 80C at Rs. 60,000 in the case of the assessee and re-compute the allowable deduction under section 80C as per law. 8. The assessee s appeal is allowed
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