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1985 (1) TMI 95 - AT - Income TaxExtract: .......he section, we do not think that the ITO computing the relief under section 35D in some other manner in the subsequent year has any bearing on the issue before us. Accordingly, we hold that the relief computed by the ITO was correct and the Commissioner (Appeals) was not justified in setting aside the order. 9. In the result, the appeal is allowed.
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