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1992 (12) TMI 114 - ITAT PUNEExtract: .......lso supports the same. In the circumstances, the CIT(A) has erred in not giving such direction and, therefore, we modify the order of the CIT(A) and direct the Assessing Officer to recompute the deduction under s. 37(2A) with reference to profits and gains of business or profession before making any allowance under s. 32A. 6. The appeal is allowed.
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