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2006 (9) TMI 351 - AT - Income TaxExtract: ....... for filing of return under section 139(1) have to be allowed as deduction, as held by the Special Bench of the Tribunal in the case of Kwality Milk Foods Ltd. (supra). 9. In view of the above, we set aside the orders of the lower authorities on this issue and delete the entire addition. 10. In the result, the appeal of the assessee stands allowed.
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