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2013 (6) TMI 853 - AT - Income TaxExtract: .......rse material collected by the A.O. There is no allegation of illegal payments, much less evidence. The disallowance was made on mere surmises. Hence we are inclined to allow the claim of the assessee. Hence this ground is allowed. 16. In the result the appeal by the assessee is allowed in part. Order pronounced in the Open Court on 28th June, 2013.
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