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1992 (6) TMI 81 - AT - Income TaxExtract: .......ection 80QQ even to a limited extent. On a proper construction of the section, the assessee is not entitled to have benefit at all under the said section. We, therefore, set aside the impugned orders of the CIT (A) on this issue, and restore those of the Assessing Officer. 25. to 39. These paras are not reproduced here as they involve minor issues.
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