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2010 (10) TMI 903 - ITAT CHENNAIExtract: .......exceeding 20,000 in cash. Ld. CIT(A) despite having plenary powers for explanation and co terminus with that of the Assessing Officer, failed to consider this aspect. We are of the considered opinion that the disallowance made under section 40A(3) was not warranted and delete the same. 20. In the result the appeal of the assessee is partly allowed.
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