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2000 (12) TMI 875 - ITAT KOLKATAExtract: .......nd collection, the disallowance under section 43B of Rs. 5,93,770 and addition of the said amount of Rs. 5,93,770 under section 36(1)(va) are not tenable in law. We, therefore, find that there is no infirmity in the order of the Commissioner of Income-tax (Appeals) which is hereby sustained. In the result, the appeal of the Department is dismissed.
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