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1989 (4) TMI 139 - ITAT JAIPURExtract: ....... clearly out of the ambit of s. 80VV. This has been so held in the Third Member decision reported in 28 ITD 85 at p. 109. Respectfully following the Third Member ruling, we hold that to the extent of Rs. 4,800 they cannot be disallowed under s. 80VV but are allowable under s. 37. We hold accordingly. 7. In the result, the appeal is allowed in part.
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