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1998 (8) TMI 608 - AT - Income TaxExtract: .......ile interpreting the meaning of the words used in section 43B. Therefore, I have no hesitation to come to the conclusion that the assessee is entitled to claim the deduction of the amount of ₹ 22,153 under section 40A(7). The impugned order passed by the CIT(A) is set aside and the appeal of the assessee allowed. 5. The appeal stands allowed.
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