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1982 (8) TMI 93 - ITAT BOMBAY-DExtract: .......he ITO was not given a fresh opportunity to examine the eligibility of the various items for relief under section 35B. We find support for the above conclusion of ours from both the orders of the Tribunal cited earlier in this order. For the above reasons, we uphold the order of the Commissioner (Appeals). 7. In the result, the appeal is dismissed.
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