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1981 (11) TMI 53 - HC - Income TaxExtract: .......he AAC was, thus, right in holding that s. 40A(3) was not attracted to the disputed payments and the Appellate Tribunal in taking a contrary view acted against the provisions of law. We, therefore, answer the question in the negative, in favour of the assessee and against the department. The assessee is entitled to costs which we assess at Rs. 250.
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