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2004 (12) TMI 624 - AT - Income Tax
Extract:
....... financial year or within the due date of filing the return of income applicable in the case of the present year and if it is so found, the Assessing Officer is directed to allow the same, otherwise the disallowance of these amounts is called for. 40. In the result, the appeal filed by the revenue is partly allowed in the manner as indicated above.