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2000 (1) TMI 996 - AT - Income TaxExtract: .......urn and so the benefit of the first proviso to section 43B has to be allowed in view of the decision of the Apex Court in the case of Allied Motors (P.) Ltd. v. CIT 1997 224 ITR 677. We agree with this contention also. The deduction for ₹ 44,987 may be allowed. Subject to these remarks, the ground is allowed. 12. The appeal is partly allowed.
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