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2009 (6) TMI 948 - KERALA HIGH COURTExtract: .......nt given is of the kind allowable under rule 9(a) as discussed above. We therefore set aside the orders of the Tribunal and that of the lower authorities pertaining to disallowance of discount alone and remand the matter to the assessing officer for verification of records and for allowing the claim to the extent permissible under law stated above.
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