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1993 (10) TMI 117 - ITAT BOMBAY-BExtract: .......be given under rule 6DD(j) of the Income-tax Rules and CBDT circular in this case either and, therefore, hold that the provisions of section 40A(3) should be applied in this case also. 30. The cases cited by both the sides are found to have facts which are distinguishable from the facts of the present case. 31. In the result, the appeal is allowed.
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