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    <title>1992 (6) TMI 81 - ITAT MADRAS-B</title>
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    <description>The Tribunal ruled that the assessee was not eligible for a deduction under section 80QQ for the assessment year 1986-87 due to legislative changes. For the assessment years 1983-84 and 1984-85, the Tribunal overturned the CIT (Appeals) decision and denied the deduction, as the items printed did not meet the criteria of &quot;publication of books&quot; as per the ordinary interpretation.</description>
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      <description>The Tribunal ruled that the assessee was not eligible for a deduction under section 80QQ for the assessment year 1986-87 due to legislative changes. For the assessment years 1983-84 and 1984-85, the Tribunal overturned the CIT (Appeals) decision and denied the deduction, as the items printed did not meet the criteria of &quot;publication of books&quot; as per the ordinary interpretation.</description>
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