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2010 (2) TMI 1115 - AT - Income TaxExtract: .......s a deduction of STT paid, then only 40(a)(ib) is attracted. The observations of the learned CIT(Appeals) that this is tax planning or a colourable device, in our considered opinion, is devoid of merit. 7. In the result, we delete the disallowance in question and allow the appeal of the assessee. Order pronounced on this 24th day of February, 2010.
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