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2005 (3) TMI 43 - HC - Income TaxDeduction u/s 80I - it is not possible to accept the contention raised on behalf of the applicant-Revenue that the activity amounted to a different business altogether. Once it is found by the Tribunal that the recovery was directly linked with the sales of the detergent powder, it is not possible to find any infirmity in the process of reasoning adopted by the Tribunal for holding that the excess amount of recoveries made towards advertisements issued by the assessee would be a permissible item to be considered for computing deduction under section 80-I of the Act - Tribunal was right in law in holding that the Assessing Officer was justified in including the amount relating to excess of recovery on account of advertisement over expenditure in computation for deduction under section 80-I
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