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2005 (3) TMI 701 - ITAT BANGALORE
Extract:
.......ds (P.) Ltd. v. ITO 1996 219 ITR 4988. In view of these facts and judicial pronouncements, we are of the view that the assessee is eligible to deduction for all such payments, which stand paid before the due date of filing of the return and the proof of such payment was attached with the return. In the result, the appeal of the assessee is allowed.