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1993 (5) TMI 75 - AT - Income TaxExtract: ....... issue, I am of the opinion that the Dy. CIT (A) was not justified in confirming the order of the ITO passed under section 154 denying the claim of the assessee. The assessee is entitled to claim the deduction under section 80C(2)(h) of the amount of Rs. 7,473 as stated hereinbefore. 9. In the result, the assessee succeeds and the appeal is allowed
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