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1990 (4) TMI 119 - AT - Income TaxExtract: .......n to the operation of that provision. We follow these decisions and hold that income by way of commission in the present case was income attributable to business of banking carried on by assessee and as such relief u/s. 80P(1) read with section 80P(2)(a)(i) was allowable to the assessee. We direct the ITO to allow the same. 7. The appeal is allowed
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