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1982 (9) TMI 103 - ITAT CALCUTTA-AExtract: .......erefore, if section 80AA, which had been amended retrospectively with effect from 1-4-1968, is taken into consideration, the direction given by the Commissioner (Appeals) is not correct. Consequently, the finding of the Commissioner (Appeals) is reversed and the deduction allowed by the ITO under section 80M is maintained. 9. The appeal is allowed.
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