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2005 (5) TMI 288 - AT - Income TaxExtract: .......r the principals. In order to be entitled to exemption or concession, an assessee must strictly come under the terms of the provisions. Since the services rendered as buying agent do not satisfy the conditions for deduction under section 80-O, we are of the view that assessee is not entitled for deduction. 16. In the result the appeal is dismissed.
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