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2005 (4) TMI 531 - ITAT BANGALOREExtract: .......nd to the LIC. Thus the interpretation of learned CIT(A) that the amount has to be paid by 20th of following month is not correct. The amount paid before due date of filing is a sufficient compliance and on merits also the payment is an allowable deduction. We accordingly delete the disallowance of Rs. 1,95,095. In the result the appeal is allowed.
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