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1991 (12) TMI 37 - GAUHATI HIGH COURTExtract: .......h a case. We are, therefore, of the opinion that the Tribunal was right in holding that the assessee was entitled to deduction under clause (c) of section 80P(2) of the Act. Accordingly, the question referred to us is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. No order as to costs. D. N. BARUAH J.-I agree.
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