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2004 (1) TMI 633 - AT - Income TaxExtract: .......ble Apex court in the above discussed cases has to be borne in mind and in simple routine manner the Revenue has invoked the provisions of section 40A(3) in the instant case. Hence, the appeal filed by the assessee on this issue is hereby allowed and the orders of the authorities below are cancelled. 10. In the result, the appeal is partly allowed.
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