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2000 (1) TMI 993 - AT - Income TaxExtract: .......section 37(3) read with rule 6B." 19. It is seen that this issue is covered by the judgment of the Hon'ble Bombay High Court in the case of CIT v. Aliana & Sons (P.) Ltd. (1995) 216 ITR 690 in favour of the assessee and against the revenue. Hence, this ground of appeal is also rejected. 20. In the result, this appeal is partly allowed.
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