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Assessee Qualifies for Deduction u/s 80P(2)(c)(ii) for Ambulance Operations and Health Club Fees.

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....Assessee is entitled to deduction under section 80P(2)(c)(ii) of the Act in respect of business activities such as running of Ambulance, Health Club fee etc. which are not eligible for deduction under section 80P(2)(a) or 80P(2)(b) of the Act - AT....