2000 (11) TMI 307

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..... 1990-91. The only ground of appeal filed by the Department reads as follows: "The learned CIT(A) erred in law and on facts in directing the AO to allow deduction under s. 80-I on the total income not reduced by the deduction under s. 80HHA." 2. During the course of hearing, the learned counsel of the assessee contended that the deduction should be allowed without reducing the profit by the....