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2003 (10) TMI 261 - ITAT CHANDIGARH-AExtract: .......eferred to above we hold that on the facts of the case the disallowance made under s. 40A(3) to the extent of Rs. 10,07,000 cannot be sustained. Confirming the order of the CIT(A) for the reasons extracted above, we delete the impugned disallowance and find no merit in the ground raised by the Revenue. 6. In the result, the appeal stands dismissed.
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