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2003 (3) TMI 648 - AT - Income TaxExtract: .......79 118 ITR 261 wherein it has been held that it is too late in a day to held that the payment such as ex gratia to labourers and workers are allowable under section 37(1). Respectfully following the said decision, I direct the Assessing Officer to allow the ex gratia payment as deduction under section 37(1). 3. In the result, the appeal is allowed.
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