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1978 (6) TMI 45 - KARNATAKA HIGH COURTExtract: ....... 80L appears, could not in any case exceed the gross total income of the assessee. No such contingency arises here because the gross total income of the assessee as defined in s. 80B(5) is in excess of the deduction claimed under s. 80L of the Act. We, therefore, answer the second question in the affirmative and in favour of the assessee. No costs.
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