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2005 (6) TMI 483 - ITAT DELHIExtract: .......ssing Officer rightly disallowed the assessee rsquo s claim of deduction and the ld. CIT(A) erred in allowing the deduction merely on the basis of some general observations. I, therefore, set aside the order of the ld. CIT(A) and restore the disallowance as made in the assessment order. 6. In the result, this appeal filed by the revenue is allowed.
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