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2006 (7) TMI 143 - HC - Income TaxExtract: .......er. The Tribunal at the time computation may also take into consideration the nature of deduction in the light of section 80AB and pass orders in accordance with law. In so far as I. T. R. C. No. 3270 of 2005 is concerned, we deem it proper to answer all the questions in favour of the Revenue and against the assessee. Ordered accordingly. No costs.
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