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1992 (11) TMI 71 - HC - Income TaxExtract: .......ffer due to non-availability of goods otherwise than from the particular seller, then even if the payment is made by cash, the same would be allowable as a deduction. The conclusion of the Tribunal is based on sound reasoning and the aforesaid question is answered in the affirmative and in favour of the assessee. There will be no order as to costs.
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