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2008 (7) TMI 842 - AT - Income TaxExtract: .......was, therefore, rightly deductible in accordance with clause (i) of the Explanation to section 115JA. We, therefore, approve the view taken by the learned Commissioner of Income-tax (Appeals) on this count. In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed. The order pronounced on this 31st day of July, 2008.
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