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2000 (7) TMI 247 - AT - Income TaxExtract: .......h, any recalculation of the claim of the deduction under s. 80HHC excluding the interest income on fixed deposits and consequential disallowance by way of prima facie adjustment as made by the AO under s. 143(1)(a) of the IT Act, is unjustified. The order of the learned CIT(A) is not justified. I reverse it. 7. In the result, the appeal is allowed.
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