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2012 (7) TMI 951 - AT - Income TaxExtract: .......legal discussion, the CIT(A) was justified in deleting the addition of ₹ 22,50,000/- made by the Assessing Officer on account of rent payment by invoking provisions of section 40A(2)(b) of the Act. The same is upheld. 5. As a result, the appeal filed by the Revenue is dismissed. Pronounced in the open court on this the 31st day of July, 2012.
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