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1979 (9) TMI 123 - ITAT PATNA-CExtract: .......s have laid down that borrowed capital should be taken into computation. We, therefore, direct the ITO that the borrowed capital has also to be taken into consideration for allowing relief under s. 80J of the said Act. 6. No other grounds have been taken in the grounds of appeal or pressed before us. 7. In the result, the appeal is allowed in full.
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