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1979 (6) TMI 89 - AT - Income TaxExtract: .......n ITA No.3643/Bom/1974-75,dt.1st Dec.,1977,has held that r. 19A(3) has to be ignored in the computation of capital for the purpose of relief under s. 80J. Respectfully following the above ruling of the Madras High Court and other High Courts referred to above, we uphold the order of the AAC. 14. In the result, the appeal fails and stands dismissed.
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