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2002 (4) TMI 41 - HC - Income TaxExtract: .......sis, the Tribunal has accepted the assessee s claim. We find that the action is in conformity with the provisions of section 32(1)(ii) of the Income-tax Act, 1961, which permits 100 per cent. allowance. The finding recorded by the Tribunal is purely one of fact. No substantial question of law arises. Consequently, the appeal is dismissed. No costs.
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