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1978 (2) TMI 21 - HC - Income TaxExtract: .......stion of set-off would come in only subsequently. We consider that the same principle applies to the construction of s. 80T also as the two provisions are substantially similar in language. We, therefore, answer the question referred to us in the affirmative and against the revenue. The assessee will be entitled to its costs. Counsel s fee Rs. 500.
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