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1976 (8) TMI 61 - ITAT HYDERABAD-AExtract: .......mount of Rs. 35,000 was properly recorded in the E.B. 3 Register and in view of this, we hold that he was justified in giving direction that the wastage as recorded in the E.B. 3 Register should be allowed as a permissible deduction. 10. In the result, the assessee rsquo s appeal is allowed and the Cross Objection taken by the revenue is dismissed.
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