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1990 (11) TMI 175 - AT - Income TaxExtract: ....... the disclosed sources. It is further mentioned that conditions mentioned in r. 6DD(j) should be judged from the point of view of businessman and not of revenue. I have considered the circumstances from the point of view of businessman and have come to above conclusion. I therefore, delete the disallowance made by the ITO 6. The appeals is allowed.
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