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2005 (5) TMI 280 - AT - Income TaxExtract: .......ject to the fulfilment of conditions stipulated in the statute. The Assessing Officer is not expected to tax the case on the touchstone of section 80HHC unless the required details are available. As such we find no infirmity in the impugned order on this count. We uphold the same. 12. In the result, the appeal of the assessee stands partly allowed.
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