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1994 (3) TMI 147 - ITAT DELHI-AExtract: .......of deferment and issuance of eligibility certificate bring only procedural to the State Policies in regard to conferring benefits on the assessee, it has to be held that the amount is treated as paid in the year. The addition is accordingly deleted. The ground No. 3 was not pressed, hence, dismissed. 9. In the result, the appeal is allowed in part.
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