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2008 (8) TMI 933 - AT - Income TaxExtract: .......d by any tax, duty, cess or fee actually paid or incurred with reference to such stock if the same has not been added for the purpose of valuation in the accounts. The AO is directed to give the effect of section 145A as per above discussion. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Pronounced on 11.08.2008.
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