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1998 (3) TMI 129 - HC - Income TaxExtract: .......as covered by the provisions of section 40(c)(i) of the said Act and not under section 40A(5) thereof for computing it for the purpose of disallowance in the hands of the company. Question No. 2 is answered accordingly, in the affirmative, in favour of the Revenue and against the assessee. The reference stands disposed of with no order as to costs.
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