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1999 (4) TMI 108 - AT - Income TaxExtract: .......r deduction under section 54F(4) which on the face of it was inadmissible and the Assessing Officer was within his powers to make the adjustment under section 143(1)(a). 19. The other decisions relied upon by ld. counsel in this aspect of the matter are distinguishable having been delivered on their own facts. 20. In the result appeal is dismissed.
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