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    <title>1998 (1) TMI 117 - ITAT PATNA</title>
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    <description>The Tribunal allowed the appeal, affirming the inclusion of dividend income, profit on the sale of capital assets, and write back of liability in the profits for deduction under section 32AB. It also deemed the rectification order under section 154 invalid, reinstating the original assessment&#039;s allowance of the deduction.</description>
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